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Non-Principal Private Residence (NPPR)

The Non-Principal Private Residence (NPPR) charge was an annual charge applied from 2009 to 2013 in respect of a residential property that was not the owner’s only or main residence in those years.

NPPR Certificate of Discharge


Anyone selling a house in Ireland is required to provide a Certificate of Discharge or Certificate of Exemption for the NPPR Charge.

In the case where outstanding NPPR charges have been paid and you require a Certificate of Discharge, please send your request by email to the NPPR Section at nppr@waterfordcouncil.ie.

Please provide your NPPR Account Reference Code and the address (including Eircode) of the property in question.

Please allow two weeks from receipt of all required information until issue of Certificate of Discharge.

Expiry of Non-Principal Private Residence (NPPR) liability and charge on property


The NPPR charge applied from 2009 to 2013 to any residential property in which the owner did not reside as their normal place of residence.  The self-assessed charge was set at €200 per annum and relevant late payment fees applied.

Unpaid NPPR charge and associated late payment fees became a charge on property applying for their own 12-year period, measurable from the liability date.  Therefore, outstanding NPPR liabilities and payments remained payable to the relevant local authority for a period of 12 years.

NPPR liabilities from 2009 to 2013 and remaining unpaid have been expiring each year since 2021.  Liability for NPPR charges and late payment fees and any associated charge on a property expire completely after 31 March 2025.  A vendor will no longer have to provide a certificate of discharge or exemption in order to sell their property, after 31 March 2025.

NPPR Certificate of Exemption


In the case where a property was exempt from NPPR charges and you require a Certificate of Exemption, please send your request or queries by email to the NPPR Section at nppr@waterfordcouncil.ie.

To be exempt from the NPPR charge, an owner must have resided in the property for the years the charge was due i.e., 2009 – 2013.

Property Owners are required to complete and submit the following:

  • Statutory Declaration confirming the registered owner(s) of the property have resided in the property as their principal private residence on the relevant NPPR liability dates.
  • Utility Bills or Bank Statements in the owner(s)’ name(s) addressed to the owner at the property in question covering the relevant NPPR liability dates.
  • Download STATUTORY DECLARATION TEMPLATE below.

Please allow two weeks from receipt of all required information until issue of Certificate of Exemption.

Download

NPPR Charges (including late payment fees)


Year of Charge

Amount Due

 

Liability Expiration
2009

€0.00

1 August 2021
2010

€0.00

1 April 2022
2011

€0.00

1 April 2023
2012

€1,110.00

1 April 2024
2013

€750.00

1 April 2025
Total

€1,860.00