NPPR - Non Principal Private Residence Tax


NPPR

Letter regarding potential liability for Non Principal Private Residence Charge (NPPR)

(A Non Principal Private Residence is a residence which you own, but in which you do not ordinarily reside)

In accordance with statutory data-sharing provisions the Revenue Commissioners provided Roscommon County Council with a file of cases where Local Property Tax was paid by an individual/company for more than one property, at least one of which is in the Roscommon County Council area.

The reason for this was to enable the Council to identify cases which did not register for Non principal Private Residence Charge (NPPR) during the period 2009-2013, but should have.

Under the Local Government Reform Act 2014, if in such cases payment were not made in full by 31st August, 2014 or if settlement terms were not agreed by that date, an additional late payment fee became payable on 1st September, 2014. In addition, the entire NPPR Liability increased by a factor of 50% as outlined in the table below: -

 

Table of Charges and late Payment Fee

 

 

 

 

Period

of

Grace

to 31/08/14

Charges

from

01/09/14

Year

Jan-14

Feb-14

Mar-14

2009

€ 1,220.00

€ 1,240.00

€ 1,260.00

€ 1,260.00

€ 2,070.00

2010

€ 1,060.00

€ 1,080.00

€ 1,100.00

€ 1,100.00

€ 1,830.00

2011

€     820.00

€     840.00

€     860.00

€     860.00

€ 1,470.00

2012

€     580.00

€     600.00

€     620.00

€     620.00

€ 1,110.00

2013

€     340.00

€     360.00

€     380.00

€     380.00

€     750.00

Total

€ 4,020.00

€ 4,120.00

€ 4,220.00

€ 4,220.00

€ 7,230.00

 

If you have recently received a letter from Roscommon County Council regarding this, please note that it was merely to alert you to the fact that you may have an undischarged liability for NPPR, and should do one of the following:

1. if you have not owned a non principal residence anywhere in the country for the period 2009 to 2013 inclusive, disregard the letter as you have no liability.

2. If you owned a non principal residence in Roscommon County during the period 2009 to 2013 inclusive, and have not previously registered for the Non Principal Private Residence Charge, you should register the property immediately on the website www.nppr.ie and pay the charge plus penalties, or contact the Council immediately here.

3. If you owned a non principal residence in Roscommon County for the period 2009 to 2013 inclusive, and have already registered for the Non principal Private Residence Charge, you need not do anything other than ensure that there are no charges outstanding by checking your account on the website www.nppr.ie.

4. If your principal residence is in Roscommon County, and you owned a non-principal residence in another county during the period 2009-2013, you should ensure that your liability has been discharged by checking your account on www.nppr.ie or by contacting the relevant County Council

If you wish to submit a query please use the facility on this website here

 

Please visit the NPPR website for more details.