Rules

If you own property and it is not your only or main residence on the liability date in any year, you must pay the charge of €200. There are some exemptions to the charge, for example, for mobile homes, caravans or granny flats - see 'Exemptions from the NPPR' below. In general, the liability date is 31 March each year.

The charge applies to all residential property you own except your main home. The onus is on you, the homeowner, to come forward and pay the charge to the local authority in which the property is located. For example, if your main residence is in Dublin and you have a holiday home in Wexford, you pay the charge to the local authority in Wexford.

In summary, you pay the NPPR if:

• You own more than one home
• You own only one home and it is not your principal private residence (for example, your main residence is in rented accommodation)
• You live abroad and own residential property in Ireland

You do not pay the NPPR if:

• You own only one home and it is your principal private residence
• You are renting out a room in your home and qualify for tax relief for renting this room

Detailed information is available in Frequently Asked Questions form on nppr.ie.

Exemptions from the NPPR

There are several exemptions to the NPPR charge. The main ones are as follows:

Additional family accommodation

If you have a second property, you are not liable for the charge if the person living in it is not paying rent and if:

• They are related to you or to your spouse
• They are a ward of court and have been placed in your care
• You are their legal guardian.

The property must be within 2 kilometres of your home or be a self-contained residence on the same property as your main residence, such as a granny flat or annexe.

Exclusive right of residence

If someone has an exclusive right of residence (free of rent) in a dwelling, this means that (a) the owner does not have the right to live in the property and (b) the occupier has the right to live there on their own. Exclusive rights of residence usually come about as a result of inheritance or a similar legal process.

So, if someone has an exclusive right of residence in a property that you own, you do not meet the definition of 'owner' in the Act, and the property is exempt until the person who benefits from the right of residence dies, or the right is extinguished in some other way.

Moving to a nursing home

If you leave your main home and move to a nursing home you will not pay the charge, as long as you do not own the home you move into.

Moving home

There is a limited exemption if you are moving home and, in the process, own 2 properties for a relatively short period.

The charge must be paid if you own a second property on the liability date (31 March each year) even where this has been acquired as part of the process of moving house. However, if you move from the first property (your main residence) into the second property not later than 6 months after 31 March, you can get a refund of the charge as long as you no longer own the first property.

In order to get a refund, contact your local authority.

Separation and divorce

There is an exemption for people who may have an interest in a second property as a result of judicial separation or divorce.

If you are divorced or have been granted a judicial separation, you will not be liable to pay the charge if you are living in what used to be the family home as your main residence. If your spouse or ex-spouse does not reside in the original family home they will not be liable for the charge, if they retain an interest what used to be the family home as a result of divorce or a judicial separation.

Charities and discretionary trusts

Residential properties that are owned by charities and by certain discretionary trusts are exempt from the charge.

If you have not paid the NPPR

As stated above, the onus is on the owner of a property to assess their liability for the charge and pay it to the relevant local authority.

If your property is liable and you have not paid the charge by the due date, the Local Government (Charges) Act 2009 provides for late fees and penalties to be applied. These will remain a charge on the property and continue to accrue until the liability is discharged. There is no provision in the Act for fees and penalties to be waived.

However, local authorities have received guidelines about how to handle cases where paying the full liability in a single payment would cause genuine hardship. The guidelines set out how local authorities can arrange to accept payments in instalments over a specified period. Contact your local authority if you wish to make such an arrangement.