The Non Principal Private Residence Charge (NPPR) was introduced by The Local Government (Charges) Act 2009.
It imposed a €200 annual charge on non principal private residences,payable by the owners to the local authority in whose area the property concerned is located.
With the introduction of the Local Property Tax in 2013 the NPPR charge was discontinued with 2013 being the last year it was due.
Section 74 of the Local Government Reform Act 2014 provides for a period, from 2nd March 2014 to 31st August 2014, during which time no new late payment penalties will be applied to existing NPPR liabilities.
This gives time for non compliant property owners to pay in full what is due or agree settlement terms with the local authority.
On 1st September 2014 the following penalties will be applied if a settlement has not been made:
- Late payment charge of €120 for each liability year
- Entire NPPR liability is increased by a factor of 50%
It will then be frozen
So if the NPPR was never paid on a eligible property the calculation would be:
Total charge and penalties due 2009-2013 as at 2nd March 2014 €4,220
On 1st September 2014
- Late payment charge (€120 by 5 years) €600
- 50% factor (€4,220+600X50%) €2,410
Total due from 1st September 2014 €7,230