Non-Principal Private Residence (NPPR)

Expiry of Non-Principal Private Residence (NPPR) liability and charge on property

The NPPR charge applied from 2009 to 2013 to any residential property in which the owner did not reside as their normal place of residence.  The self-assessed charge was set at €200 per annum and relevant late payment fees applied, which were payable to the relevant Local Authority.

An unpaid NPPR charge and associated late payment fees remain with a property for 12 years, measurable from the liability date in which it fell due.

NPPR liabilities from 2009 to 2013 and remaining unpaid charges have been expiring each year since 2021.  Liability for NPPR charges and late payment fees expire completely after 31 March 2025.  A vendor will no longer be required to provide a certificate of discharge or exemption in order to sell their property, after 31 March 2025. Subsequently, Local Authorities will no longer provide this service.

Non Principal Private Residence Charge (NPPR)

This charge was in place from 2009 – 2013. It is a charge in respect of a residential property not used as the owner’s sole or main residence. All information regarding liability for the charge, dates and amounts due can be found on www.nppr.ie. 

Certificates of Discharge or Exemption 

During the period from 1 August 2021 until 31 March 2025, a vendor is only required to provide a certificate of discharge or exemption for the years for which the liability and charge has not yet expired.

You may obtain a Certificate of Discharge when the property has been registered with the NPPR Bureau and the fees have been discharged. Please email [email protected] and provide the NPPR Account Reference Code, the NPPR ID, the NPPR Transaction ID or the PPSN used when setting up the account. A digital Certificate will be emailed to you.  If you require a hard copy certificate please advise. If you do not have an email address, you may submit your application by post to the NPPR  Unit, Dublin City Council, Block B, Blackhall Walk, Smithfield, Dublin 7, D07 ENC4.

If the property was not liable for the NPPR charge, you may apply for a Certificate/Letter of Exemption by completing an application form and submitting it to this office along with the required supporting documentation.

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 at:- https://www.dublincity.ie/council/governance/data-protection

Please Note: There is no NPPR Charge for 2014