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Phased expiry of NPPR Charges

Home BlogPhased expiry of NPPR Charges
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The Department of Housing, Local Government and Heritage has confirmed that there will be a phased expiry of NPPR charges, late payment fees and the charge on property.  From 1 August 2021, the amount due for same will reduce every year until the liability and charge on property expires completely on 1 April 2025.  To view the details, see the letter dated 25 June 2021 received from the Department.

The portion of unpaid NPPR liability and charge on property in respect of:

  • 2009 (€2070 due) expires after 31 July 2021,
  • 2010 (€1830 due) expires after 31 March 2022,
  • 2011 (€1470 due) expires after 31 March 2023,
  • 2012 (€1110 due) expires after 31 March 2024, and
  • 2013 (€750 due) expires after 31 March 2025.

For the period from 1 August 2021 until 31 March 2025, certificates of discharge and certificates of exemption will be required for the purpose of a sale for years for which the liability and charge on property have not yet expired and for the amount remaining liable on that date.

Local authorities have been instructed not to accept payments after 31 July 2021 in respect of 2009 and have further been instructed to refund any payments made after that in respect of 2009.

The whole of the Local Government (Charges) Act 2009 will be repealed on 31 March 2025.

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