Each charge which became a charge on a property is applied for its own 12 year period, measurable from the liability date.
From the 1st August 2021, the amount of N.P.P.R. fees and penalties a vendor is required to pay in order to sell a property which was an N.P.P.R., reduces every year until the liability and charge on the property expires completely on 1st April 2025.
The liability and charge on a property in respect of the 2009 charge expired on 31st July, 2021, the 2010 charge expired on the 31st March, 2022, the 2011 charge expired on 31st March, 2023 and the 2012 charge expired on 31st March, 2024.
The years 2009, 2010, 2011 or 2012 are therefore no longer included in a Certificate of Exemption or Discharge.
Non Principal Private Residence Charge (NPPR)
This charge was in place from 2009 – 2013. It is a charge in respect of a residential property not used as the owner’s sole or main residence. All information regarding liability for the charge, dates and amounts due can be found on www.nppr.ie .
Certificates of Discharge or Exemption
During the period from 1 August 2021 until 31 March 2025, a vendor is only required to provide a certificate of discharge or exemption for the years for which the liability and charge has not yet expired.
You may obtain a Certificate of Discharge when the property has been registered with the NPPR Bureau and the fees have been discharged. Please email [email protected] and provide the NPPR Account Reference Code, the NPPR ID, the NPPR Transaction ID or the PPSN used when setting up the account. A digital Certificate will be emailed to you. If you require a hard copy certificate please advise. If you do not have an email address, you may submit your application by post to the NPPR Unit, Dublin City Council, Block B, Blackhall Walk, Smithfield, Dublin 7, D07 ENC4.
If the property was not liable for the NPPR charge, you may apply for a Certificate/Letter of Exemption by completing an application form and submitting it to this office along with the required supporting documentation.
Certificates of Discharge and Letters of Exemption currently issue within approx. 2 weeks of receipt of the request. Please allow enough time before close of sale as requests are dealt with on a first come first served basis.
General Data Protection Regulation – Privacy Notice, Non- Principal Private Residence (NPPR)
Dublin City Council requires customers to provide certain personal data in order to carry out legislative and administrative functions for NPPR. The legal basis is provided for under the Local Government (Charges) Act, 2009 and Local Government Reform Act, 2014.
Dublin City Council will treat all information and personal data you provide as confidential, in accordance with General Data Protection Regulation and Data Protection legislation. Your personal data may be exchanged with the agencies listed below in accordance with the law.
Your information is retained for a maximum of five years from date of application for a certificate, unless there are ongoing debt collection proceedings, in which case your information will be kept until the monies owing are paid.
Full details of Dublin City Council's data protection policy, setting out how your personal data will be used, as well as information regarding your rights as a data subject are available at:- https://www.dublincity.ie/council/governance/data-protection
Please Note: There is no NPPR Charge for 2014