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.
The charge was payable on liable property units for each of the years 2009-2013.
Expiry of Non Principal Private Residence (NPPR) liability and charge on property
The NNPR 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.