NPPR hefty penalty looming – an advice note on Irish Law by Holland Condon solicitors in Kilkenny

Aug 28, 2014

You have until 1st September, 2014 (only a few days left!!) to pay this tax on Irish residential property, after which stage the amount owed increases by €3,000 !

As of August 2014, the total owed on a liable property, if no payments have yet been made, is €4,220 but on September 1st 2014 that figure will increase to €7,230. It will be capped at that sum until 2025.

So what happens if you decide not to pay the NPPR?

Whether you’re someone, who was unaware of it because you live in another country, or you don’t believe in paying the tax as an anti-austerity person, or for whatever reason.The nature of the tax and penalty is that it’s a charge/mortgage that is fixed on a property until it is paid regardless of whether ownership has changed. The result is that the question of whether the charge is paid or not matters most when a property is being sold or mortgaged. Purchasers will be very reluctant to buy a property with unpaid NPPR outstanding and will usually insist that it is discharged before proceeding.

The same act which brought in the penalties repeals the charge completely on 31 March 2025 after which the charge will cease to exist and outstanding amounts can no longer be collected.

Residential owners need to review their situation, establish whether they may be liable for the charge, and if so, go about paying it before the 1st September and save €3,000 !

So, today, contact the Finance Department of the local authority in whose area the residential property is located.


– an advice note on Irish Law by Holland Condon solicitors in Kilkenny

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