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Generic Tax Name Tax on real estate - Non principal private residences
Tax name in the national language Charge on Non Principal Private Residences
Tax name in English Charge on Non Principal Private Residences
Member State IE-Ireland
Tax in force since 2009/07/24
If abolished, date on which the tax ceases to apply 2013/12/31
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Local Government (Charges) Act 2009

Local Government (Household Charge) Act 2011

Local Government (Reform) Act 2014

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Local authorities: City & County Councils; County and City Councils. The income from the charge supports general local authority expenditure.

Geographical Scope

The whole State.


Owners of residential property in which the owner does not live as his or her sole or main residence.

Tax object and basis of assessment

The charge applies to private residential rental properties, holiday homes and vacant properties; it does not apply to principal private residences.

Deductions, Allowances, Credits, Exemptions


Buildings exempted are:

  • certain heritage buildings approved under section 482 of the Taxes Consolidation Act 1997
  • newly constructed but unsold buildings that form part of the trading stock of a business
  • buildings vested in a Minister of the Government, housing authorities or the Health Service Executive
  • accommodation provided by a voluntary housing body
  • a building wholly used as a dwelling and in respect of which commercial rates are payable.

Owners exempted:

  • where a building is occupied as that individual's sole or main residence
  • where a person partly occupies a dwelling as his or her sole or main residence and avails of the Revenue's Rent-a-Room Scheme
  • discretionary trusts and certain charities which are corporate bodies
  • an owner may be exempt if he/she is in the process of moving house on the liability date and owns two or more properties for a relatively short period
  • where on the outcome of a divorce or separation agreement one party continues to reside in the family home as their sole or main residence but the other party (a co-owner with the other spouse) does not
  • where a person who owns a principal private residence vacates the dwelling in question because he or she is long term incapacitated as a result of physical or mental illness
  • where a residence is occupied rent free by a relative of the owner and the property in question and the owner's sole or main residence are on the same property or within 2 kilometres of each other
Rate(s) Structure

Annual charge is €200. A late payment fee of €20 per month is applied in respect of each charge that remains due and unpaid in relation to a particular liability date.

Amending legislation introduced in 2014 provided for a period (from 2nd March to 31st August) during which no new late penalties were applied to existing liabilities. If payment was not made in full or if settlement terms were not agreed by the end of that period, an additional late payment fee of €120 per liability date applied (from 1st September 2014). In addition to this late payment fee to be applied per liability date, the entire NPPR liability is then increased by a factor of 50% and then frozen.    

Tax due date

In its first year (2009) the charge was due by 30th October. For 2010 and onwards the charge is due by 30th June. Late payment fees are applied if the charge remains unpaid beyond this date.

A value based Local Property Tax was introduced in 2013. 2013 is the final year of operation of the Non Principal Private Residence Charge, following which it has been abolished.

Tax collector

It is for owners of property that may be liable for the charge to determine their liability in the first instance. Local authorities are not required to issue demands or notices requiring payment of the charge in respect of individual properties.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d29aa

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2013 84.54 EUR 0.05
2012 91.67 EUR 0.05
2011 95.01 EUR 0.06
2010 100.97 EUR 0.06
2009 103.38 EUR 0.06


Note that annual revenues have been apportioned on the basis of revenue liable during a particular calendar year, as opposed to revenue collected during a particular year. Therefore, an outstanding charge for 2009 plus penalties incurred in 2009, is listed as revenue for 2009 even if collected during a later year.

Please note during upload of data on 20 April 2015 the boxes for tax revenue as a % of GDP and total tax revenue did not permit amendment even though new annual tax revenue figures could be inserted.

New data was as follows:

2013 84.54 EUR 0.04 for % of GDP 0.22 for % of total tax revenue

2012 91.67 EUR 0.05 for % of GDP 0.25 for % of total tax revenue

2011 95.01 EUR 0.05 for % of GDP 0.28 for % of total tax revenue

2010 100.97 EUR 0.06 for % of GDP 0.31 for % of total tax revenue

2009 103.38 EUR 0.06 for % of GDP 0.31 for % of total tax revenue