The Non-Principal Private Residence (NPPR) charge was an annual charge applied from 2009 to 2013 in respect of a residential property that was not the owner’s only or main residence in those years.
Non-Principal Private Residence (NPPR)
NPPR Certificate of Discharge
Anyone selling a house in Ireland is required to provide a Certificate of Discharge or Certificate of Exemption for the NPPR Charge.
In the case where outstanding NPPR charges have been paid and you require a Certificate of Discharge, please send your request by email to the NPPR Section at nppr@waterfordcouncil.ie.
Please provide your NPPR Account Reference Code and the address (including Eircode) of the property in question.
Please allow two weeks from receipt of all required information until issue of Certificate of Discharge.
NPPR Certificate of Exemption
In the case where a property was exempt from NPPR charges and you require a Certificate of Exemption, please send your request or queries by email to the NPPR Section at nppr@waterfordcouncil.ie.
To be exempt from the NPPR charge, an owner must have resided in the property for the years the charge was due i.e., 2009 – 2013.
Property Owners are required to complete and submit the following:
- Statutory Declaration confirming the registered owner(s) of the property have resided in the property as their principal private residence on the relevant NPPR liability dates.
- Utility Bills or Bank Statements in the owner(s)’ name(s) addressed to the owner at the property in question covering the relevant NPPR liability dates.
- Download STATUTORY DECLARATION TEMPLATE below.
Please allow two weeks from receipt of all required information until issue of Certificate of Exemption.
DownloadNPPR Charges (including late payment fees)
| Year of Charge | Amount Due |
| Liability Expiration |
| 2009 | €0.00 | 1 August 2021 | |
| 2010 | €0.00 | 1 April 2022 | |
| 2011 | €0.00 | 1 April 2023 | |
| 2012 | €1,110.00 | 1 April 2024 | |
| 2013 | €750.00 | 1 April 2025 | |
| Total | €1,860.00 |
