The Local Government (Charges) Act 2009, as amended by the Local Government (Household Charge) Act 2011, introduced an annual charge in respect of all residential property not used as the owner's sole or main residence.
NPPR is a self declaration charge. Liability to pay the charge is determined on the basis of ownership of the property in question. This date which is called the "liability date" is 31st July 2009 for 2009 and 31st March annually in 2010, 2011, 2012 and 2013. (Note that the NPPR liability for 2009 ceased on 1st August, 2021 & the NPPR liability for 2010 ceased on 1st April, 2022).
NPPR CERTIFICATES OF EXEMPTION REQUESTS
A number of 'Exemptions' for the NPPR are provided for under the legislation. Details of the exemptions and the supporting documentation that must be submitted to process an NPPR Certificate of Exemption Request are detailed here:NPPR EXEMPTION CRITERIA.
It is the responsibility of the Homeowner and/or their Solicitor to ensure that all requests for NPPR Certificate of Exemption Requests are submitted in a timely manner, well in advance of the anticipated date of closure of a sale of a property. Invalid applications without the relevant supporting documentation cannot be processed.
NPPR Certificates of Discharge Requests
Where an NPPR Certificate of Discharge request is being sought confirming that all NPPR charges have been paid, please email the request to NPPR@leitrimcoco.ie with the name and address of the property, your Account Reference Number or NPPR ID.
All applications for Certificates of Exception and Certificates of Discharge are processed as received in chronlogical order.
IMPORTANT NOTICE RELATING TO THE 2009 NPPR CHARGE -THE EXPIRY OF NPPR LIABILITY AND CHARGES FOR 2009 ON PROPERTY UNITS.
The NPPR charge and late payment fee relating to 2009 and the associated charge on a property unit is due to expire after 31 July 2021. Each charge which became a charge on a property unit is applied for its own 12 year period, measurable from the liability date. The liability and charge on property units in respect of the 2009 NPPR charge, therefore, expires after 31 July 2021.
Similarily, the NPPR Charge for 2010 ceased from 1st April, 2022. In this regard, from 1st April, 2022 any outstanding NPPR charges relate to the remaining charge years from 2011-2013.
The following table summaries the 'Old' NPPR Charges and the revised Charges with effect from 1st April, 2022:
NPPR Table of Charges & Liability Dates
|Year||Liability Date||Original Fee to Discharge||Existing liability/Date of Cessation of NPPR Charge||Current liability if NPPR due|
|2009||31st July, 2009||€2,070||1st August, 2021||€0|
|2010||31st March, 2010||€1,830||1st April, 2022||€0|
|2011||31st March, 2011||€1,470||1st April, 2023||€1,470|
|2012||31st March, 2012||€1,110||1st April, 2024||€1,110|
|2013||31st March, 2013||€750||1st April, 2025||€750|
|Total|| ||€7,230|| ||€3,330|
1. Pay on-line – The best and most efficient way to pay your NPPR charge is to pay on-line at www.nppr.ie
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 www.nppr.ie, or by contacting Leitrim County Council at email@example.com.