*****Expiry of NPPR liability and charge on property******
Please be advised that the NPPR charge and late payment fee relating to 2010 and 2011 on a property have now expired.
Each charge which became a charge on property is applied for its own 12 year period, measurable from the liability date. From 1st August 2021, 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 1st April 2025.
NPPR Website (http://www.nppr.ie/)
The Local Government (Charges) Act 2009 introduced a €200 annual charge on Non Principal Private Residences, payable by the owner(s) of the NPPR to the Local Authority in whose area the property concerned is located, over 2009 - 2013. Liability dates were 31st July 09, and 31st March 2010, 11, 12 and 13.
The property market is getting busier. As a vendor, it is your legal responsibility to ensure you have your NPPR certification in place in relation to sale or transfer of the property. This takes the form of a Certificate of Exemption or a Certificate of Discharge for each year, to be issued by the local authority.
You should sort out your NPPR certification early in the sale or transfer process as due to the volume of queries, it can take up to 15 days for Offaly County Council to produce the certification for even the simplest of NNPR queries. For more complex queries this period will be extended.
There are two types of certification available;
A) Exemption
Apply for Certification of Exemption using the following forms where the relevant criteria apply.
(1) STATUTORY DECLARATION RE NPPR if property was PPR (size 903 KB)
(2) STATUTORY DECLARATION RE NPPR CHARGE Legal Personal Rep if previous owner deceased (size 903 KB)
(3) STATUTORY DECLARATION RE NPPR CHARGE where Dwelling House under construction or uninhabitable (size 904 KB)
(4) STATUTORY DECLARATION RE NPPR CHARGE family member lived rent free in 2nd dwelling house which is within 2km of owners residence (size 904 KB)
The forms can be amended slightly if need be e.g. change to years of liability.
The applicant should provide the required details, and have their signature on the form legally witnessed.
The hard copy of the completed form should then be submitted back to this office with a request for processing of a Certificate of Exemption re same.
B) Discharge
(1) Where you were liable for NPPR and have paid all fees, please send in your details eg. NPPR ID for the property and the account payments will be checked prior to Certificate of Discharge being processed.
(2) Where you were liable and have not paid the fees, please register your property directly with the NPPR Bureau.
To renew or register and pay for any residences that are liable for the NPPR charge please log on to the NPPR website www.nppr.ie . No fees are accepted by Offaly County Council. Fees must be paid directly to NPPR. After you make your NPPR payments please contact Offaly County Council with NPPR ID to request the certificate of Discharge.
Table of rates
Fees and penalties now amount to the following amounts for each year.
YEAR OF CHARGE | AMOUNT DUE |
|---|
2012 | €1,110 |
2013 | €750 |
Total | €1,860 |
For more information regarding this charge please click on the link to view Frequently Asked Questions FAQ's (Language: English, File Format .DOC 57.9 KB).
If you wish to post an application to the NPPR Bureau, please use the form below;
For all queries related to NPPR please;
- e-mail: npproffice@offalycoco.ie
- phone: 05793 46800 Extn. 6658
- or write to: NPPR, Finance Section, Offaly County Council, Áras an Chontae, Charleville Road, Tullamore, Co. Offaly, R35 F893.
