What is the story with the NPR?

May 2012


I have a general enquiry with regard to the non-principal private residence (NPPR) tax.

Can you please tell me when information about this tax request initially came into the public domain? When did politicians decide to gather this type of tax? When was the Local Government (Charges) Act, referred to in your Property Clinic response on 12/04/12, passed? When did the media begin to advertise that this tax was being sought? Were households in general targeted with information about this tax?


I am not sure exactly when the politicians decided to introduce this type of tax but the charge on non-principal private residences (NPPR) was introduced in the October 2008 budget speech for the 2009 budget, and enshrined into law in 2009 under the Local Government (Charges) Act 2009 and amended by the Local Government (Household Charge) Act 2011, in respect of all residential property not used as the owner’s sole or main residence.

The charge is payable by the owners of private rented accommodation, holiday homes and other non-principal private residences.

The tax is self assessed and is currently a flat fee of €200 and, to answer your question, there was a significant amount of publicity around the introduction of the charge.

The charge was introduced to provide a more stable income stream to local authorities, given the previous reliance on stamp duty contributions, which were highly unstable — as we saw when the boom ended. Income from the NPPR charge is used to assist in financing the provision of essential local services provided by local authorities such as public parks, libraries, planning and development, fire emergency services, street lighting, etc. Incidentally, the closing date for payment of the 2012 charge is June 30th. Full information is available on 

Ed Carey is Chair of the Residential Property Professional Group of the Society of Chartered Surveyors Ireland.