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

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

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25/08/2014

Archived item. This item is published here for historical reasons. The information below may be out of date.

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

(A Non Principal Private Residence is a residence which a person owns, but in which that person does not ordinarily reside)

 

In accordance with statutory data-sharing provisions the Revenue Commissioners provided South Dublin 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 South Dublin 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.

South Dublin County Council is in the process of writing to anyone identified as possibly having a liability for Non Principal Private Residence Charge (NPPR)

 

Under the Local Government Reform Act 2014, if in such cases payment is not made in full by 31st August 2014 or if settlement terms are not agreed by that date, an additional late payment fee of €120 per liability date will become payable on 1st September 2014. In addition, the entire NPPR liability will be increased by a factor of 50% and then frozen.

Anyone who has recently received a letter from South Dublin County Council regarding this should note that it is merely an alert to the fact that they may have an undischarged liability for NPPR, and should do one of the following:

  1. If a person has not owned a non principal residence anywhere in the country for the period 2009 to 2013 inclusive, disregard the letter as there is no liability.

 

  1. If a person owned a non principal residence in South Dublin County during the period 2009 to 2013 inclusive, and has not previously registered for the Non Principal Private Residence Charge, he/she should register the property immediately on the website www.nppr.ie and pay the charge plus penalties, or contact the Council immediately by emailing dcu@sdublincoco.ie

 

  1. If a person owned a non principal residence in South Dublin County for the period 2009 to 2013 inclusive, and has already registered for the Non principal Private Residence Charge, he/she need not do anything other than ensure that there are no charges outstanding by checking the account on the website www.nppr.ie .

 

  1. If a person’s principal residence is in South Dublin County, and that person also owned a non-principal residence in another county during the period 2009-2013, he/she should ensure that their liability has been discharged by checking the account on www.nppr.ie or by contacting the relevant County Council

 

Anyone who wishes to submit a query should use the facility on the South Dublin County Council website at www.surveymonkey.com/s/W9KBZRD