Sales of a Second Property - NPPR CHARGES

legal advice
Written By Geraldine O'Brien

Good news for Sellers of a second property is the expiry of the NPPR Charges and late payment fees are being phased out.

From the 1st August 2021 the amount due will reduce every year until the liability and Charge on the property expires completely 2025.

The portion of un-paid NPPR liability and charge on a property in respect of

  • 2009 ( €2,070.00) due expires after 31st July 2021.

  • 2010 (€1,830.00) due expires after 31st March 2022

  • 2011 ( €1,470.00) due expires after 31st March 2023

  • 2012 ( €1,110.00) due expires after 31st March 2024

  • 2013 ( €750.00) due expires after 31st March 2025

Certificates of Discharge and Certificates of Exemption will be required for the purposes of a sale or a mortgage for Years for which the liability and Charge on a property have not yet been paid and for the amount remaining liable on that date.

The whole of the Local Government (Charges) Act 2009 will be repealed on the 31st March 2025 for the period 31st August 2021 until 31st March 2025.

For any legal queries on the above, please contact our office on 051 421212 or by email on info@kellycolfer.ie

Geraldine O'Brien
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