NPPR - Non principal private residence

The Local Government (Charges) Act 2009, as amended by the Local Government (Household Charge) Act 2011, introduced a €200 annual charge in respect of all residential property not used as the owner’s sole or main residence.

Liability to pay the NPPR charge is determined by the status of property on a single day each year.    This date, which is termed the “liability date” in the governing legislation, was set as 31st July for 2009 and 31st March for 2010 to 2013.   The status of the property on each liability date determines whether the charge of €200 is payable or not for that particular year.

Part 12 of the Local Government Reform Act 2014 provides for the repeal of the Local Government (Charges) Act 2009 governing the NPPR charge and deals with the collection of undischarged liabilities.

The legislation does not provide for the primary liability for the annual NPPR charge to be reduced or waived.

Section 74 of the Local Government Reform Act 2014 provides for a period commencing on 2nd March, 2014 to 31st August, 2014 during which time no new late payment penalties will be applied to existing NPPR liabilities.

If payment is not made in full by 31st August, 2014 or if settlement terms are not agreed by that date, an additional late payment fee of €120 per liability date is applied on 1st September, 2014.

In addition the NPPR liability is increased by a factor of 50% and frozen.

For example:-

YearJan 2014Feb 2014March to August 2014September 2014

€7,230 made up as follows:- €4,220 x 50%      =   €6,330

Additional late fee per year €120 x 5 year    =     €600

€600 x 50%                                    =     €300

Total      €7,230                                                  

Payment options:

1.       Pay on-line – The best and most efficient way to pay your NPPR charge is to pay on-line at

2.      Pay by Post – If you wish to pay by post, please download the NPPR Renewal Form or NPPR Customer Registration Form and post the completed form together with your payment made payable to NPPR and forward direct to NPPR, P.O. Box 11654, Dublin 8.

Frequently Asked Questions and Further Information:-

For more information and frequently asked question refer to, or by contacting Leitrim County Council at

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