|
|
Are there any exemptions from the NPPR Charge?
You are advised to check section 4 of the Act for detail. However, the following abbreviated list should act as a guide:
Exemptions:
- Principal Private Residences
- Where a person partly occupies a dwelling as his or her sole or main residence and avails of the Revenue Commissioners’ Rent-a-Room Scheme
- Discretionary trusts or corporate bodies that are accorded charitable status
- Where a person is moving house and, in the process, owns two houses for a relatively short period.
- Joint ownership of a property after a divorce or separation agreement.
- Where a person who owns a principal private residence vacates the dwelling in question because he or she is long-term incapacitated as a result of physical or mental illness
- Where a residence is occupied rent-free by a relative of the owner and the owner resides on the same property or within two kilometres of .the residence in question.
Contact the relevant local authority if you are in any doubt about the liability of your property i.e. the County Council or City Council in which the property is located. You will find links to all of the local authorities on our Contact us page. |
