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Charge on non-principal private residences

The Local Government (Charges) Act 2009, as amended by the Local Government (Household Charge) Act 2011, introduced an annual charge in respect of all residential property not used as the owner's sole or main residence.

NPPR is a self declaration charge. Liability to pay the charge is determined on the basis of ownership of the property in question. This date which is called the "liability date" is 31st July 2009 for 2009 and 31st March annually in 2010, 2011, 2012 and 2013.

NPPR Certificates of Exemption or Certificate of Discharge

Certificates of Exemption

A person may apply to Clare County Council for a Certificate of Exemption under Section 4 of the 2009 Act (as amended), which will state that no charge was payable in respect of a specific property a specific year or years. Clare County Council is entitled to whatever information it requires in order to be satisfied that a property is exempt.

The following examples of documents which are addressed to the owner at the property can be used:

  • Social Welfare Office, pension, unemployment benefits or other benefits correspondence;
  • Statement of income/ tax etc (P60);
  • Confirmation from your local Tax Office of the address as per their records (P21);
  • Bank/Credit Union statement;
  • Drivers licence (date of issue certifies that point in time);
  • For 2013, confirmation from the Revenue Commissioners that the property was declared as the property owner’s principal private residence on the 2013 LPT Return will also suffice. This can be downloaded from the Revenue on line website using your PPS number, property ID and PIN.

Please note that one document is required for each of the years 2009 to 2013. Utility bills on their own cannot be taken as proof of residency, as a property could be rented, but the supply can remain in the owner’s name

Certificates of Discharge

Similarly, a person may apply for a Certificate of Discharge in respect of a particular year confirming that all charges and fees relating to a particular property have been paid.

Both Certificates of Discharge and/or Certificates of Exemption, as applicable, are required to be given by a vendor of a property to a purchaser in respect of each years since the previous sale of a property.

Contact details

Clare County Council NPPR Unit
Telephone:(065) 6821616
Email: nppr@clarecoco.ie
NPPR Unit,
Finance Department
Clare County Council
New Road
Ennis
Co. Clare

Page last reviewed: 25/10/17

Non Principal Private Residence (NPPR) Privacy Notice

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