About NPPR Appeal


The purpose of this website is to summarise details on the NPPR tax and penalty, share personal stories, and collect and spread useful information that will help people appeal their NPPR late payment penalty successfully.

The NPPR Charge

The Local Government (Charges) Act 2009, as amended by the Local Government (Household Charge) Act 2011, introduced a €200 annual charge on non-principal private residences, payable by home owners to the local authority in whose area the property is located.

Late Payment Fees

The late payment of the NPPR fees resulted in a penalty of €20 per month, working out as 120% per year. In August 2014, the Government increased the total penalty by 50%, resulting in a total charge of €7,230 for individuals who had missed all payments.

Controversy and Confusion

Due to the confusion created by the original advertising and communication of the exact nature of the tax, and the lack of direct communication to liable home owners when the tax was originally proposed, many home owners only realised their liabilities when local councils finally communicated directly with them in August 2014.


Points of Appeal


  • The extortionate nature of the late payment fees compared with late payment penalties for other taxes - 120% compared to 8% for other household charges.
  • Confusion in the media about who was liable to pay the tax, as the "Non Principal Private Residence" tax was originally advertised as a "Second home tax."
  • Human rights issues. This tax penalises those who are unable to manage their affairs due to mental disabilities, as there is no mechanism to appeal in these situations.
  • Lack of communication with home owners, particularly with regards to those living overseas. In many cases, county councils had the overseas addresses of the home owners, but failed to use them.
  • The silent accumulation of the late payment penalties over 4 years.
  • Different county councils have different policies on late penalties. Some people who were liable to pay the tax had 50% of their fees waived.








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