Non-Principal Private Residence (NPPR)

Non-Principal Private Residence (NPPR)

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

Overview of the NPPR charge

The Non-Principal Private Residence, known as the NPPR, charge applied from 2009 to 2013. It applied to any residential property where the owner did not live as their normal place of residence.

The charge was self-assessed and set at 200 euro per year. Late payment fees applied where relevant. All charges and fees were payable to the relevant Local Authority.

Any unpaid NPPR charge and related late payment fees remained attached to a property for a period of 12 years, measured from the date the liability fell due.

Expiry of NPPR liability

NPPR liabilities from the years 2009 to 2013 began expiring on a rolling annual basis from 2021 onwards.

Liability for all NPPR charges and any associated late payment fees expired in full after 31 March 2025.

After 31 March 2025, vendors are no longer required to provide a certificate of discharge or a certificate of exemption in order to sell their property. From this date, Local Authorities no longer provide this service.

Certificates of discharge or exemption

During the period from 1 August 2021 to 31 March 2025, a vendor was only required to provide certificates for the years where the NPPR liability and charge had not yet expired.

Certificate of discharge

You could obtain a Certificate of Discharge where the property was registered with the NPPR Bureau and all charges and fees had been paid in full.

Requests were made by emailing: [email protected] 

When making a request, you were required to provide one or more of the following:

  • The NPPR Account Reference Code
  • The NPPR ID
  • The NPPR Transaction ID
  • The PPS number used when setting up the account

A digital certificate was issued by email. If a hard copy was required, this needed to be clearly requested.

If you did not have an email address, applications could be submitted by post to:

NPPR Unit
Dublin City Council
Block B, Blackhall Walk
Smithfield
Dublin 7
D07 ENC4

Certificate or letter of exemption

If a property was not liable for the NPPR charge, an application could be made for a Certificate or Letter of Exemption.

This required completion of an application form and submission of all relevant supporting documentation to the NPPR office.

Certificates of Discharge and Letters of Exemption were generally issued within approximately two weeks of receipt. Requests were processed on a first-come, first-served basis. Applicants were advised to allow sufficient time before the close of sale.

Data protection and privacy

Dublin City Council requires the provision of certain personal data in order to carry out its legislative and administrative functions relating to NPPR.

The legal basis for this processing is provided for under the Local Government (Charges) Act 2009 and the Local Government Reform Act 2014.

All personal data is treated as confidential and processed in accordance with the General Data Protection Regulation and Data Protection legislation.

Personal data may be shared, where lawful, with the following parties:

  • NPPR Bureau, to facilitate payment
  • Solicitors, for legal requests related to the sale of property
  • Local Authorities, to facilitate instalment plan payments

Personal information is retained for a maximum of five years from the date of application for a certificate, unless debt recovery proceedings are ongoing. In such cases, the data is retained until all monies owed are paid.

Full details of Dublin City Council’s data protection policy, including information on data subject rights, are available on the Dublin City Council website:

Dublin City Council data protection policy 

Important notice

The Non-Principal Private Residence, NPPR, Charge has expired in full with effect from 31 March 2025, following the repeal of the Local Government (Charges) Act 2009.

Vendors are not required to provide a Certificate of Discharge or Exemption for property sales after this date.

Any queries relating to NPPR should be directed to the relevant Local Authority.