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NPPR - Non Principal Private Residence Charge

 

ATTENTION: Please read the helpful information below before you contact the NPPR section. 

 

 

Due to the large volume of enquiries, NPPR requests will be dealt with in order of receipt, and unfortunately there is a waiting period in place at present.

 

NPPR Certification is required if you are selling or transferring a property, or remortgaging. Ample time needs to be allowed to process an application and it is important that you make your application at the earliest possible stage, e.g. when you first place your property on the market.

 

Where certification is required to close a property sale Donegal County Council cannot be held responsible if this is not applied for in adequate time.

To avoid potential delays all supporting documentation must also be included (see further detail below)

 

 

What is the NPPR (Non Principal Private Residence) Charge?

 

The Non Principal Private Residence (NPPR) charge was an annual charge applied from 2009 to 2013 in respect of a residential property that was not the owner’s only or main residence in those years. This NPPR Charge was introduced by the Local Government (Charges) Act 2009 (as amended) to contribute to the funding of local authority services.

The fact that a residential property was not occupied during this period does not constitute an exemption from this charge. The charge is levied on the ownership of the property and not on occupancy.

 

While the liability period for the charge was between 2009-2013, the charge including late payment fees still applies to liable properties which were not registered and paid during that period, and also to accounts with arrears that were not discharged.

 

The NPPR charge is separate from both The Household Charge (€100 for 2012 only), and The Local Property Tax (valuation based, from 2013 onwards), the collection of which is the responsibility of The Revenue Commissioners.

 

The aggregate liability and late payment fees for an unregistered liable property was increased from €4,220 to €7,230 in September 2014 in accordance with The Local Government Reform Act 2014.

 

Details of the NPPR charge including the list of exemptions and table of charges & late payment fees can be located here.

 

What are certificates required for?

 

Certificates of Exemption or Discharge are required when selling/transferring ownership of a property in respect of the year(s) concerned, or can be required if someone is remortgaging a property. A property owner needs to prove that this charge was paid for the period 2009-2013 in which case you will require a Certificate of Discharge or if the property was the owners Principal Private Residence from 2009-2013 an application must be made for a Certificate of Exemption.

 

 

What types of properties are liable for the NPPR charge?

 

The main types of residential properties that are liable for the charge are private rented properties, vacant properties and holiday homes, unless newly built but unsold, and that form part of the trading stock of a business.

 

What is a Certificate of Exemption?

 

A Certificate of Exemption is issued if your property is exempt from the NPPR charge in respect of the year(s) concerned, and therefore the property owner was not liable for the NPPR charge.

The main exemption from the charge is for a property which is the sole or main residence of the person who owns it, commonly referred to as a principal private residence (PPR).

 

How do I obtain a Certificate of Exemption?

 

You can contact the Council via email npprdesk@donegalcoco.ie, or in writing to NPPR Section, Income Collection Unit, Donegal County Council, County House, Lifford, Co. Donegal , F93 Y622 or telephone 074 9153900. Please note that the telephone facility is only available from 9am to 12.30pm Monday to Friday.

An application form is not required but please submit the information as relevant as follows;

 

 

The following information is required in all cases:

  • Full property folio

  • The Eircode of the property

 

Additional supporting information is also required for each year of the liability charge from 2009-2013.

Click to view NPPR Exemptions and the Exemption Criteria to be submitted for seeking certificate of exemption from the NPPR charge. If you are applying for an exemption you must submit back up documentation for each of the years in question, from 2009-2013, in the name of the property owner, and it must be dated within those years.

Only evidence as outlined in the Exemption document will be accepted, and in order to avoid potential delays you must submit all relevant documentation.

Please note utility bills are not accepted as evidence.

 

 

What is a Certificate of Discharge?

 

 A Certificate of Discharge is evidence of payment and will confirm that the NPPR Charge in respect of the year(s) concerned has been paid. Please quote your NPPR account reference number if you have it to hand.

  

 

How do I obtain a Certificate of Discharge?

 

You can contact the Council via email npprdesk@donegalcoco.ie, or in writing to NPPR Section,  Income Collection Unit, Donegal County Council, County House, Lifford, Co. Donegal , F93 Y622 or telephone 074 9153900. Please note that the telephone facility is only available from 9am to 12.30pm Monday to Friday.

 

 

If I need to pay my NPPR charge, how do I do so?

 

Payment options are as follows:

  • Pay online at www.nppr.ie.
  • You can also pay by cheque, bank draft or postal order which should be made payable to NPPR.  If paying by post, please download and complete the appropriate form i.e. NPPR Renewal Form / Custaimeir ag filleadh foirm athnuachana or NPPR New Customer Form Foirm Chlárúcháin do Chustaiméir Nua and attach payment and post to NPPR, PO Box 11654, Dublin 8. Do not submit payment to Donegal County Council
  • Please note that if payment is submitted by cheque, a 3 week period must be allowed for to ensure payment is fully cleared before any Certificates of Discharge can issue.
  • Payments made by EFT or by Bank Draft are cleared from the date of payment. In cases where there is an urgency, due to a sale of a property etc. we would suggest that you advise the payee to make the payment via EFT or Bank Draft
  • If there is a financial hardship, the Council can offer an option to pay the charges over a period of time.  Our typical payment plans run between 4 – 18 months.  If you wish to avail of this option, can you please contact the Council. 

 

 

Contact Us

  • Email to npprdesk@donegalcoco.ie
  • Post: If you do not have access to email, you may correspond in writing with us at NPPR Section, Income Collection Unit Donegal County Council, County House, Lifford, Co.Donegal.
  • Telephone:  074 9153900

 

 

 

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