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NPPR - Non Principal Private Residency.
The charge is payable by the owners of private rented accommodation, holiday homes and other non-principal private residences. It is a matter for persons who own a non-principal private residence on the liability date to declare so and to pay the 200 charge by the due date annually.
From 1 August 2021, the amount of NPPR fees and penalties a vendor is required to pay in order to sell their property reduces every year until the liability and charge on the property expires completely on 1 April 2025. This expiry dovetails with the repeal of the whole Act, also on 31 March 2025.
Certificates of Exemption or Discharge are required when selling/transferring ownership of a property in respect of the year(s) concerned or can be required if someone is re-mortgaging a property.
The Local Government (Charges) Act 2009, as amended by the Local Government (Household Charge) Act 2011, introduced a 200 annual charge in respect of all residential property not used as the owners sole or main residence, known as a Non Principal Private Residence (NPPR).

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Each charge which became a charge on a property is applied for its own 12 year period, measurable from the liability date.
Non Principal Private Residence Charge (NPPR) If you have paid all outstanding charges and require a Certificate of Discharge, please email npprcerts@dublincity.ie with your NPPR Account Reference Code, the address of the property you require the certificate for.
There were no objections from any councillors so the estates now taken in charge include Ballyraine Court, Arklow; Carraig Beag, Wicklow town; Cre Na Mara, Arklow; Deerpark, Blessington; Mariners Point, Phase one, Wicklow town; Mount Usher Glade, Ashford; Seabank, Arklow and The Friary, Bray.

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