Non Principal Private Residence ( NPPR )
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Rental, holiday and vacant residential properties
€200 annual charge payable
The Local Government (Charges) Act 2009 introduces a €200 annual charge payable by the owners of non principal private residences. The liability for the charge arises mainly in respect of rental, holiday and vacant residential properties. The Act requires owners to self declare their liability and non compliance is an offence. A late payment fee of €20 per month will apply and in the event of a sale unpaid accounts will be a charge against the property.
Principal Exclusions:
- Properties newly constructed but unsold, never occupied and part of the trading stock of a business.
- Properties leased directly to a Housing Authority.
- Properties leased under the RAS scheme.
- Mobile homes.
Please note the following:
- The €200 charge must be paid by the owners of residential properties where tenants are in receipt of rent supplement from the HSE.
- The €200 charge must be paid by the owners of residential properties (dwellings) which form part of a hotel complex or golf course unless in the unlikely event that commercial rates are paid on those dwellings.
How can I register and pay the charge:
Registration and payment can be completed online at www.nppr.ie. The following information is required in order to successfully complete registration and payment.
- PPS number or a company tax reference.
- Address of your NPPR property(s).
- Your laser card or credit card details.
If you don’t have access to a computer you can complete a declaration / registration form with a cheque, bank draft or money order made payable to LGCSB NPPR ( cash will not be accepted ) and send it to the offices of Carlow County Council, Athy road, Carlow.
Enquiries
Further details are available at www.nppr.ie or call Carlow County Council at ( 059 ) 9136292