NPPR – Property Tax on Non Principal Residences in Ireland

The tax on Non Principal Private Residences ( NPPR ) in Ireland  came into effect in Ireland on 31st July 2009.
The 2013 NPPR charge was €200 –and  it was the same annual  amount every year from 2009 to 2013. The year of 2013 was the final year for the NPPR charge  – it was not charged in 2014.

The 2013 NPPR charge is based upon the ownership and status of the property on the 31st March 2013.  So –  if you owned a property in Ireland on 31st March 2013 and it was not your main residence you will be liable for the NPPR charge.( Non principal private residences).
You will also be liable for the Irish Property Tax  from July 1st 2013 .

Property owners were supposed to  pay the NPPR charge for 2013 on or before the 30th June 2013  to avoid late payment fees.

Although it is sometimes  referred to as a “second home ” tax –  or “holiday home tax”it does not matter if you only owned the one property . If  you were not  using the house as your main residence – then you were liable for the NPPR .

A late payment fee of €20 a month was payable after a further month  expired i.e three months after the liability date and one month after the last date for payment. There is a one month grace period – so all 2013 charges paid after 30th June 2013 will attract a late payment fee of €20 a month.

Latest info on NPPR in 2014 Here
See the latest information on NPPR and Penalty Charges Here (July 2014)

The  “NPPR” charge was aimed at  property that anyone owns in Ireland that is not used by them as their principal residence. You did not have to own two homes to be liable for this charge. You could be living in a rented house or living abroad while the home you own is empty or you have tenants in it.
The  NPPR charge was  the same for all properties – regardless of size, location or value.

The  NPPR charge applied to every residential property owned by a person which was not the principal or main residence of the owner. This included any house, maisonette, flat, apartment or bedsit.

The legislation for NPPR  (Local Government (Charges) Act 2009 ) is structured with a starting position of a universal liability for all residential dwellings in respect of the charge. It then goes on to exempt certain buildings and owners from this liability.

The main exemption is for principal private residences. No person can have more than one sole or main residence. If you are renting a home and own another property – you are still liable for the NPPR. You don’t have to own more than one house to be liable.

Note : A property that is not suitable for use as a dwelling should not be regarded as dwelling within the meaning of the act . ( A temporary cutting off of the electricity or water supply does not make a property unsuitable)

Other NPPR Exemptions: according to

a) Where a person partly occupies a dwelling as his or her sole or main residence, and avails of and is entitled to the Revenue Commissioner’s Rent-a- Room Scheme, no liability for the NPPR charge will apply.

b) Properties owned by Charities are exempt.

c)Properies that are liable for commercial rates were not  liable for the NPPR.

d)There was also an exemption for Newly Constructed but Unsold Buildings – that are vacant and  have never been occupied that form part of the stock of a business.

Properties in the Rental Accommodation Scheme were  exempt at thes tart of the NPPR  – but that exemption was  withdrawn from Jan 2012.

There were also limited exemptions where a person is moving house and  temporarily  owns two houses for a  short period.

Property Owners had to register properties and pay the charges online at the  website by credit or debit card.

Property owners  could also  register and pay at your local council offices using an  NPPR registration form. The payment types accepted wil be credit card, debit card, bank draft, postal order and cheque. Over the counter payments incurred a €10 fee from Jan 2012

Late Payment Fees : if the NPPR  charge is not paid within a month after the last date for payment, a late payment fee of €20 will apply for every month or part of month that the €200 Euro charge remains unpaid.

Landlords Note: Information from Revenue Dept  is that the €200 charge is not an allowable expense for calculating rental income.

Property Registration:
It seems that the onus is on property owners to register any properties that are not their principal residence.  There is no national housing / address database in Ireland – so it is probably going to be difficult for the local authorities to determine which properties are actually non principal private residences.
The Local Government Charges Bill 2009 allows for the use of information from the Private Residential Tenancies Board , the Revenue department  and ESB to assist in the identification of non principal residences. There are probably many landlords who are not even registered with the PRTB – so there may be many rented properties that will be missed unless the owner voluntarily registers them.

  Household Charge –  was introduced in January 2012   All owners of residential property were liable fo this  –  even those who already pay NPPR .  It only lasted for a year and was  replaced by the Property Tax)

60 thoughts on “NPPR – Property Tax on Non Principal Residences in Ireland

  1. Hi
    Just found out about the new tax rip off
    We have lived in Holland for over 40 years. We do have a property in Ireland which is rented but not in the wf scheme. Do we have to pay the €200 tax.

    • 0Brendan – the bad news is that you are liable. Of course – the onus is on you to declare that liability to the local council where the house is ; situated or online at The country needs all theh help it can get – Bertie Aherne’s chauffer and car need paying for : )

  2. I co-own two houses with my brother.

    One is my principal residence and the other is his principal residence.

    His house is located approximately one mile or 1.5 km from mine. I receive no rent from him for my half of his residence and he receives no rent from me for his half of my residence. We pay both mortgages together. In other words I pay half of the mortgage on the house which is his principal residence and he pays half of the mortgage on the house which is my principal residence.

    My understanding is that neither of us is liable for the NPPR tax because that second property that each of us owns is less than 2km away and is occupied by a close relative rent free.

    Is this correct?

    • Owen – it may well come under the “ganny flat” exemption – but you should confirm with your local Authority.
      For the sake of €200 a year it probably isn’t worth the worry.
      You could always tansfer ownership – but that would probably cost more in legal fees 🙂

  3. Thanks Moneymate. I contacted the local authority and the advice I’ve been given by them is that where a residential property is co-owned, and one or more of the co-owners resides there as their principal private residence then no liability arises (Section 4(1)(a)(i)). Owen

  4. I am an Irish citizen working abroad for the last 12 months. I own a property in Ireland which was my principle residence up to the time I went abroad. My property is currently rented. I have not registered that I have left the country, I am not registered as a landlord, and my tenant will not be claiming rent tax rebate from the state while renting the property.

    How does the state and/or local Authority recognise when you are residence or non-residence. How will the local Authorities monitor and collect this charge?

    • Bryan – it is supposed to be upto the owner to register for this NPPR charge. It is probably easy enough to avoid it – in the same way it is probably easy enough to avoid registering your tenancy with the PRTB . The onus is on you.

  5. I recently got married. I own a property since 2005 and my wife owns a property since 2003. Hence each property and each mortgage is separate – there is no co-ownership. Now that we are married, will we have to pay this charge ?

    • Andrew – the charge is payable on any home that is not used by the owner as a main residence. If you and your wife are in one property – then the charge will be payable on the other. Verify this with your local council .

  6. We have two houses and both houses are on joint names. we are living in both houses, because we are working in different places. should we need to pay the tax on one house.

    • Nathan – The guidance for local authorities says – “Where a person inhabits two different residential properties from time to time (the person concerned may have occasion to work away from home), local authorities should consider according some measure of flexibility to the person concerned in nominating the residential property that he or she considers to be their sole or main residence. But no person can have more than one ‘sole or main residence”

      There may be some flexibility where a couple is involved – check with your local council(s)

  7. I am confused, we own two properties one in the north, one in the south. We spend more time in the house in the south due to the children being young and consider the house in the south our main residence. This however this could change in time and although I consider that this tax does not apply now it could later and I am concerned that when I would go to pay the tax it is back dated.

    • Donal – The onus is on you to declare a property as not being your main residence. There should be no problem if you decide to pay the nppr charge in the future. The local authority will probably be glad you are so honest. 🙂

  8. My husband Oliver Kelly paid property tax of €200 in November and have not even received an acknowledgement since – a bit Irish don’t you think.

    Was told in Dec. 2 weeks backlog. What is the holdup.

    • Christine – it’s probably the “go slow” 🙂
      Are you not on one yourself at the Dept Of Foreign Affairs?
      Maybe it’s just all the public servants surfing the web during work hours? Maybe that’s why things take so long in Ireland. No one cares – no one checks on performance.
      Have a nice day anyway.

  9. Hi, I own a house here in Dublin, I also own a holiday home in Northern Ireland, Am I liable for the €200 tax on the northern ireland house?

    • DAvid – If the Dublin house is your main residence – then you will not be liable for the charge. Properties outside Ireland are not liable.

  10. Do you not have anything else to worry about? 200 Euro/year is nothing for someone who can afford a second home (as long as it is not just a delapidated caravan).

    Try living of JSB as a family of 5!

    Get real.

  11. Here’s a fair question: TD’s provided with funds to live away from home in Dublin or nearby counties must be in the position where they have been forced to move for their work. Their home address cannot therefore be their principal residence (unless of course they don’t bother attending sittings of the Dail).

    Are they liable? If they are a TD from say East Cork, I would assume that if their spouse lives with them and works in Dublin, and their children attend schools in Dublin, that they should be liable like the rest of us, not have some automatic exemption from the tax they have created, seeing as no one else has any excuse.

  12. IIs this tax legal under E.U. law? who in their right mind pays a bill without a proper
    written notification,and it seems that from reading the above .,that the payments are not acknowledged, Has nobody contested this tax and the way it has been levied? I can not afford the legal fees otherwise I would certainly do so.

  13. We have has a receipt for both our payments for different ‘non resident’ properties in eire – so acknowledgement is given?

  14. Please advise if this tax is due on section 50 student accomodation. Is this due to the management letting company or the long term leaseholder ie purchaser of the S50 tax investment.

  15. I am a Dutch citizen, renting a flat in The Netherlands. I coown a cottage in Ireland. Do I need to pay NPPR charge?

    • Bernard – the answer is “probably” . If the other co owner is not living there – then you are liable. Only one person can register to pay the charge online at So – the other co owner(s) will have to pay their share of the charge to the person that registers and pays online.
      Check with the local council where the property is located for verification of this.

  16. Hi MM,

    I own a property on an island, there are no services provided by the LA (refuse collection, roads etc)

    The house is connected to a group water scheme however.

    Am I liable?


    • jimbob – it doesn’t seem fair – but it looks like you are liable. Ther appears to be nothing in the legislation to exempt properties because of lack of LA services.

  17. what a joke of a country and a government. I have a rental propert only one thank god. I have to pay the PRTB every time I get a new tennant, I have to pay this fee to the NPPR, I have to pay management fee’s and insurance on the house. In a months time my tennant is moving out.

    What a country, what a democracy and what a shower of crooks Fianna Fail and all these party politicians really are.

  18. I live in an apartment – my main residence at the moment – and am half way through building a house from the ground up, elsewhere in the country. The build is progressing well and from the outside it now looks like a house! Obviously it’s not fitted out yet, has no flooring, services, power, fittings etc. It is a ‘work in progress’ and will be finished later in the year.
    Am I liable?

  19. Property tax on second homes.
    We know that a lot of holiday homeowners didn’t pay.
    And maybe they are right because no one ever got a letter stating that they had to pay the NPPR.
    The people that played are made into fools again.
    The government got only one million euro in 2009.
    I don’t have to tell you how I feel being a soft target for this arrogant government.
    Why should only one out of 40 pay?
    If there are 200000 second homes the government should get 40000000.
    Should I pay? Or should I wait till they throw me in jail?

    Analysis Home
    By Brendan Keenan
    Group Business Editor
    Wednesday March 23 2005

    That is one interpretation of the analysis of the country’s housing stock produced by Prof. John FitzGerald of the Economic and Social Research Institute (ESRI) and published today. His most startling conclusion is that one in six houses in the country are second homes, most of which are vacant most of the time. In the Border, Midlands and Western counties (BMW), the proportion is one in five.
    It has been clear all along that a lot of the 350,000 houses built since 1996 must be second homes, bought wither as holiday homes or investments. The growth in the number of households simply could not fill that number of dwellings. But it was difficult to know how many there were.
    Prof. FitzGerald uses census returns and household surveys to arrive at his results. But he notes that the ESB has connected 100,000 more dwellings than are officially supposed to exist. The chances are that the ESB figures are more accurate and that country’s housing stock is now around 1.7m.
    That means that about 200,000 of them are second homes. Based on Census returns, only a small proportion are rented-out as holiday homes. The majority are used by the owners themselves, who often see the property as both an investment and a place to spend the holidays.

  20. Who decides if a home is uninhabitabe? My mothers solicitor is trying to sell a house from her brothers estate which the auctioneer describes as in need of total refurbishment. Can she avoid the tax? It is a one bedroom cottage.

  21. my wife and i have two houses.we have separated,she lives in one on the west coast and i live in the other on the east coast.are we liable.

    • Peter – it is unlikely that you will be liable in your situation. If in doubt – confirm your non liability with the relevant local councils. I would be surprised if they say you are liable on either property.

  22. Hi,
    My mother died intestate leaving a house. I am executor of her estate and have Letters of Administration. No one has lived in the house for 2 years (electricity disconnected) and we are now selling it. The estate is to be divided between me and my brother. Will I have to pay this tax? Will my brother also have to pay this tax? The house is still in my mother’s name.

  23. I bought the house next door. It is a terrace house and is joined to mine they are both 2 bedroom houses and it is being refurbished but is not ready finished yet. I intend to use it as an extention of my own house because I have little room when my children and family visit but have not knocked through any internal wall. All exterior is as one. Am I liable for the tax?

  24. Hi My wife and I both in our 60s own two homes between us.
    I reside in one, while my wife spends monday to friday in the other, As she is looking after her 94 yr old mother who lives in her own house. Her brother then looks after the mother for the week end. I should also say we have a son living in each house. Are we liable for the Property Tax. Thanks

  25. we have cottage on our property that we lived in before we built our present house local athority in planning said it could not be used as a dwelling are we liable to pay this tax

    • If it is being used as a dwelling – then yes you are liable. If you are complying with planning and it is not used as a residential property – then you should not be liable. Confirm this with your local council to avoid any doubt.

  26. Hi,
    I live in the uk and own an apt in Dublin . Unfortunately as there was no publicity at all about the nppr fee in England I have only just found out about it and as a result own Dublin city council 560 euro!
    I think it’s nothing short of robbery. I’m already struggling to make ends meet! I spoke to Dublin city council who basically told me it was tough luck!
    Is there anyone I can appeal to?I don’t mind paying the fine but do mind paying the late fee!

    • Di – yes the publicity was pretty poor. Unlike the Council Tax in England – this “tax” depends on the people to declare liability. I am sure there are many people who just haven’t bothered to pay the NPPR – and the councils won’t chase them. You could try appealing in writing to your local council – explaining that you were not notified of the charge. If you make a fuss of it and go to the press/ radio it might work – but then is it worth all the hassle for a few hundred euro ? Good luck if you do try and appeal it.

  27. Hi,
    I’m confused about what is classed as a suitable dewlling. My husband and I own our family home. He had bought his old family home about 12 years ago. No-one has lived in the house in over 8 years. While it has ESB and a roof I think that it is unhabitable due to the damp & mould; the roof leaks and the area surrounding the cottage is overgrown and wild; it would take a large sum of money to do all this, it’s not just a case of a lick of paint. While he does plan to repair and rent out the cottage in the future it is not suitable now, at least i think it’s not. Does he need to pay the fee? Please say no!

    • Sinead – it is not up to me to decide if you are liable. Your local council have the final say.
      The act states that a property msut be ‘suitable for use’ as a dwelling. Therefore – a A property that is not suitable for use as a dwelling should not be regarded as dwelling within the meaning of the Act.
      The local Authority need to use their discretion to consider what is habitable or not (i.e. suitable for use as a dwelling) by reference to the structure of the building. They will consider things such as – does it have a sound roof? Is it so affected by dampness as to render it unsuitable for habitation, the availability of services , does it have sanitary facilities, including a wc and water supply?. A water supply that is simply turned off or temporarily disconnected would still be available for use, and this in itself should not be regarded a rendering a dwelling uninhabitable.
      From your description – it sounds like it should be exempt – but to avoid any problems it would be best to verify this with the local council.

  28. Thanks for that MM, seems like we are going to have to get the Council out to inspect the property and tell us whether it is suitable or not.
    Thanks again.

  29. My father died without making a will. My mother and siblings signed the house to me with my mother keeping a right to residence. I have since got married and my wife owns her own house. My name in not on the deeds or mortgage of my wife’s house. we visit and sometimes stay with my mother. The two houses are more than 2km apart. Am i exempt from paying this tax. My mother naturally doesn’t pay me rent.

    • Michael – Looking at the regultions – it appears that you will be liable for the charge. Check with the local council – but I would be surprised if they said you are not liable. Let us know what they say.

  30. A follow on from 198/199. Checked with my local council today. I am exempt from the charge because of my mother’s right of residence. Her right to residence is on the deeds (legal document) and it’s classed as a “Burden” on the property and I am not free to do what I want with it. (ie.sell or rent). It is important that the right to residence is on a legal document. Good news for me…

  31. Hi there,

    I have a 2nd home but on each of the two “liable dates” for ownership there were no WC’s fitted in the house.

    Am I exempt under the qualification of it not being a habitable dwelling?

    And where does the burden of proof lie in this area and what would be considered as acceptable evidence?

  32. I have a house in Kerry but live in US, I only just heard of this. We did not recieve any notice in the mail. Being out of the country how were we to know! I only found out by pure chance.
    Will they charge me the penalties of 20 euro a month since October 2009?

    • Bridget – sadly it is likely you will be charged the penalties – but you should try and complain and point out that there was no way you could have known about this charge before now. Good luck .

  33. Does anyone know what % of people actually paid this tax and if there is an appeals procedure for those who did not know about it?

    • Daniel – noone knows how many properties there are that would be liable for this charge – so there is no way of knowing who hasn’t paid.
      There does not seem to be a formal appeals procedure – but you should start with your lcal council.

  34. I bought a house this year in the city, it is less than 2kl
    from my existing home. My two sons are living at our home and I am moving to my new home. Is my new home reconised as a granny flat. No one is paying rent as they are home ocupied.

    • Mary – it does appear that this situation does qualify for exemption under the “Granny Flat” rule. But – it would be advisable to try and get your local authority to confirm this in writing.

  35. I bought a second house in June 2010, do I have to pay property tax this year or next year?

  36. I have a second house that used to be my PPR until 2008 when I bought my now PPR and (under advice from the banks) kept my old one as a rental property. It has now droped in value by 60%, the rental income, when it is rented has dropped by 40%, and I’m in major negative equity. I cant sell it, and even if I could I could not afford the negative equity debt. I havnt registered this second prop and I cant afford to pay the tax or the late fees as this noose around my neck is already too tight. I know I’m not alone in this situation, but my question is,
    If I dont register to pay this fee, can I be found out and if so what are the consequences? You have already said its a volintary registration, so how can they catch people who dont pay? Any advice gratefully recieved 🙂

    • Cathy – When (if) you come to sell the property it is likely that the buyers solicitor will check for things like unpaid NPPR.

  37. i inherted my dads house and farm 5 years ago ,then moved to uk 3 years ago for work no choice , farm is rented my sister lived in house until now she is moveing out , will i have to pay the 20 euro month fine since start if i regester now ?

  38. PAtrick – to qualify for exemption under the “granny flat” rule – the property has to be less than 2km from the owners property. If niether you or your sister live within 2km – then it is unlikely to be exempt. Confirm this with your local Council – they may have some discetion ?

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