Non-Principal Private Residence (NPPR)

Expiry of NPPR liability and charge on property

The NPPR charge and late payment fee relating to 2009 and the associated charge on a property expired after 31 July 2021. The NPPR charge and late payment fee relating to 2010 and the associated charge on a property is due to expire after 31 March 2022.

Each charge which became a charge on property is applied for its own 12 year period, measurable from the liability date. The liability and charge on property in respect of the 2010 NPPR charge, therefore, expires after 31 March 2022.

The amount of NPPR fees and penalties a vendor is required to pay in order to sell a property which was an NPPR, reduces every year until the liability and charge on the property expires completely on 1 April 2025.

Non Principal Private Residence Charge (NPPR)

This charge was in place from 2009 – 2013. It was a charge on a property you owned but did not reside in. All information regarding liability for the charge, dates and amounts due can be found on www.nppr.ie

If you have paid all outstanding charges and require a Certificate of Discharge, please email [email protected] with your NPPR Account Reference Code, the address of the property you require the certificate for. Original hard copy certificates can only be issued once so please ensure the address is correct. If you want us to also email a soft copy when the certificate is processed, please advise. If you do not have access to email, please send a letter to NPPR Unit, Dublin City Council, Block B, Blackhall Walk, Queen Street, Dublin 7, D07 ENC4 and include the above information.

If you were not liable for the NPPR charge and require a Certificates/Letters of Exemption, please complete and return the Application and Statutory Declaration form. This form needs to be witnessed by a practicing solicitor, Peace Commissioner or Commissioner for Oaths.

Certificates of Discharge and Letters of Exemption currently issue within approx. 2 weeks of receipt of the request. Please allow enough time before close of sale as requests are dealt with on a first come first served basis.

General Data Protection Regulation – Privacy Notice, Non- Principal Private Residence (NPPR)

Dublin City Council requires customers to provide certain personal data in order to carry out legislative and administrative functions for NPPR. The legal basis is provided for under the Local Government (Charges) Act, 2009 and Local Government Reform Act, 2014.

Dublin City Council will treat all information and personal data you provide as confidential, in accordance with General Data Protection Regulation and Data Protection legislation. Your personal data may be exchanged with the agencies listed below in accordance with the law.

• NPPR Bureau – to facilitate payment
• Solicitors – legal requests regarding sale of property
• Local Authorities – to facilitate instalment plan payments

Your information is retained for a maximum of five years from date of application for a certificate, unless there are ongoing debt collection proceedings, in which case your information will be kept until the monies owing are paid.

Full details of Dublin City Council's data protection policy, setting out how your personal data will be used, as well as information regarding your rights as a data subject are available here.

Please Note: There is no NPPR Charge for 2014