Tipperary County Council
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Co. Tipperary
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+353(0)818 06 5000
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9.00 - 1.00 Mon-Fri (Motor Tax)
Tipperary County Council Civic Offices, Clonmel | Civic Offices, Nenagh, Co. Tipperary
Tipperary County Council Civic Offices, Clonmel | Civic Offices, Nenagh, Co. Tipperary
customerservices@tipperarycoco.ie

Non Principal Private Residence (NPPR) Charge

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**** Expiry of NPPR liability and charge on property ****

The NPPR charge and late payment fee relating to 2009 and the associated charge on a property is due to expire after 31 July 2021.
Each charge which became a charge on property is applied for its own 12 year period, measurable from the liability date. The liability and charge on property in respect of the 2009 NPPR charge, therefore, expires after 31 July 2021.
From 1 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 1 April 2025.

NPPR Information

The Local Government (Charges) Act 2009 introduced 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.

If the property was not your principle private residence for the period 2009 – 2013 you are liable for the NPPR charge. The annual NPPR charge of €200 per property, plus late penalty fees, applies for each year you are liable. Total liability for the years 2009 – 2013 (inclusive) now amounts to €7,230. The NPPR is a self-declaration charge and the onus is on the owner to determine liablity.

Liability Year Liability Date in this year Total Due As and From 1st September 2014 (including all late payment fees)
2009
31st July 2009
€2,070
2010
31st March 2010
€1,830
2011
31st March 2011
€1,470
2012
31st March 2012
€1,110
2013
31st March 2013
€750
Total: €7,230

If you are selling your home, you will need to prove that the NPPR liability has been paid or exempted. You can do this by applying for a Certificate of Exemption or a Certificate of Discharge.

Requests for a Certificate of Exemption on the grounds of the
property being a Principal Residence for the Period 2009 to 2013 or stated period. Tipperary County Council are willing to accept the following documentation as evidence when considering an application for exemption on the grounds of the property being the Principal Residence. Evidence needs to be dated and addressed to the relevant property for the years 2009 to 2013 or period requested:

• Any documents relating to Car Tax that states the address in question and dated within the period.
• Any documents relating to Car Insurance that states the address in question and dated within the period.
• Any documents relating to Driving Licence that states the address in question.
Payslip\Notification for the individual’s workplace.
• Any correspondence from a Financial Institution that states the address in question and is dated within the period i.e. Bank Statement (Financial details can be redacted).
• Correspondence from Dept of Social Protection, Revenue Commissioners, etc. within the period in question.
• Any official document that is dated and addressed to the individual at the address in question. An example of this would be Prize Bonds.

This list is not exhaustive and an applicant may submit other information relevant to the application that will assist in determining the outcome of the claim. We are not inclined to accept Electricity bills or other utility bills as evidence as they do not constitute proof of residency.
The minimum requirement is 1 of the above documents in relation to each year for which the certificate is required.
The Council accepts that documentation may not be available in all cases and an applicant may submit other information relevant to the application that will assist in determining the outcome of the claim. This may include;

Register of Electors –signed permission to check the Register of Electors. This is not considered sufficient evidence by itself, but will be considered in conjunction with any other information supplied.
• We will accept a letter from an employer stating that the address in question is the address they have on file and all correspondence is/was issued to this address during the period in question.
• A letter from Dept of Social Protection, Revenue Commissioners, etc. stating that they corresponded with the individual at that address during the relevant period.

N. B. The onus is on the individual to provide details of the above. The information provided should show that the property in question was both owned and was the principal place of residence of the applicant for the dates in question.
Please also provide the Eircode of the property.

NPPR Website