Non Principal Private Residence Charge Payment

Owners of private residential properties, which were not the owner's main residence during the years 2009 to 2013, must pay a charge on the property to the Non Principal Private Residence Bureau through Laois County Council.

  1. What is the NPPR?
  2. How much is the charge?
  3. How can I pay the charge and who do I pay?
  4. Why do I need a certificate?
  5. How to apply for a NPPR Certificate 
  6. Local Property Tax Queries

What is the NPPR (Non-Principal Private Residence) charge

The NPPR charge, introduced by the Local Government (Charges) Act 2009 and amended by the Local Government (Household Charge) Act 2011, is an annual €200 fee for residential properties not used as primary residences. 

How much is the charge? 

The annual NPPR charge is €200, but late payment incurs significant fees. The table outlines the current maximum charge inclusive of their late payment fees. 

Year of charge amount due liability expiration 

2009 €0.00 1st August 2021 
2010 €0.00 1st April 2022  
2011 €0.00 1st April 2023 
2012 €0.00 1st April 2024 
2013 €750.00 1st April 2025 

How can I pay the charge and who do I pay?

A declaration of ownership of the property in question by way of registration is necessary when you are paying the NPPR charge for the first time on a property. Visit NPPR to register and pay.

This will allow for easy and confidential access to view your account or change your Account Details or Add a NPPR to your account as required, in the future.

Visit NPPR for more details

Why do I need a certificate?

Certificates of Exemption or Discharge are required for property ownership transfers or re-mortgaging.  

Owners must prove payment for 2013 for a Certificate of Discharge.  

A Certificate of Exemption is issued if your property is exempt from the NPPR charge in respect of the year(s) concerned, and therefore the property owner was not liable for the NPPR charge. For more information regarding exemptions and their requirements, please contact our office. 

How to apply for a NPPR Certificate 

To apply for the above, please contact the NPPR team on the following: 

E-mail: nppr@laoiscoco.ie  

Phone number: 057 866 4140 

Postal applications:  

Laois County Council, 
NPPR Section, 
Finance Department, 
James Fintan Lalor Avenue, 
Portlaoise, 
Co. Laois.  

Please note Laois County Council’s requirements can be emailed or posted to you.  

For Local Property Tax queries, please contact: 

The Revenue Commissioners can be contacted at 1890 200 255 (ROI only) or + 353 1 702 3049 (From outside ROI) 

Email: lpt@revenue.ie  

By Post: 

LPT Branch 
P.O. Box 1
Limerick 

Further information

For more information please visit: