The End of NPPR Charge

The End of NPPR Charge

As of 1 April 2025, the Non-Principal Private Residence (NPPR) charge is no longer a charge on property.

The Non-Principal Private Residence Charge (NPPR) was an annual charge which operated from 2009-2013. It applied in respect of any additional residential properties, situated in Ireland, which were not a property owner’s primary or sole residence. This included holiday homes and other investment properties. Although the charge was ultimately discontinued after 2013, it has still played a role in the sale of residential properties in Ireland until now as S.7(2) of The Local Government (Charges) Act 2009 provided as follows:

(2) The said property shall not, as against a bona fide purchaser for full consideration in money or money’s worth or a mortgagee, remain charged with or liable to the payment of such unpaid charge or late payment fee after the expiration of 12 years from the date upon which the amount concerned fell due.

Even though no further NPPR charge accrued for the year 2014 onwards the 12-year life of the NPPR charge that applied in 2013 still remained until 31 March 2025.

From 1 April 2025, vendors are no longer required to obtain or provide an NPPR Certificate of Discharge or Certificate of Exemption in order to complete the sale of a property. This change is particularly advantageous for individuals selling residential properties that were not their principal residence during the 2009–2013 period. Sellers will no longer be obligated to settle outstanding NPPR charges or accrued late payment fees in order to proceed with a sale. Overall, the cessation of the NPPR charge represents a positive and practical development that will simplify and expedite the residential property sale process.

For further information contact : moreilly@reddycharlton.ie