NPPR – (Non Principle Private Residence0

The N.P.P.R. (Non-Principal Private Residence) charge is a tax payable on all on NonPrincipal Private Residences situated in the State (Republic of Ireland). (Currently 200 Euro per annum)

PROPERTY WHICH IS THE OWNERS PRINCIPAL PRIVATE RESIDENCE
If you determine that you are NOT liable for the charge as the property is your
principal private residence, it is strongly recommended that documentary evidence is
retained by you to substantiate your claim that you are not liable for the NPPR charge.
The following documentary evidence should be retained by property owners:-
1. Retain proof of residency on the liability dates – Proof of residence would include
the following:-
• Your Social Welfare or employment address as per your claim records/
payroll records on liability date – obtain proof from Social Welfare or from
your Employers whichever is applicable
• Correspondence from Revenue Commissioners – P60, P21 etc
• Bank Statements
• Drivers Licence/Motor Tax Renewal address
• Utility Bills

2. When selling or transferring a property, two proofs from July 2009 and two proofs
from March 2013 will be required by the NPPR Unit if a person requests a
certificate of exemption from the NPPR charge on the basis that the property was
the person’s principal private residence.
Please note that if you are claiming the property is your sole or main
residence you should also ensure this information does not conflict with
your Principal Private Residence in any declaration you may have made
to the Revenue Commissioners. The Revenue Commissioners require
that a married couple nominate one property as their Principal Private
residence; if there is any inconsistency in the information then you may
need to consider the implications of this.