Appealing the Late Payment Penalty

Current rules and conditions for appealing the NPPR late payment penalty are in place between the Ombudsman and county councils. These allow for 50% reductions to be awarded. Current conditions are:

  • Home owners are resident outside the country for some considerable time and visited the country infrequently
  • The property was not managed by an agent during the relevant period
  • They owned no more than one property liable for the NPPR charge
  • They did not by their own actions, or inaction, hinder the local authority from notifying them of their liability by their own actions or inaction.
  • They were not notified of the liability by the local authority before penalties accrued.

Note - even if you do not meet all the conditions above, it's still worth while appealing. In some cases, people had agents who didn’t inform them of the NPPR tax. If this is the case, then it's worth while appealing, but make sure you clearly articulate the fact and provide any supporting documentation.

To appeal, you will first need to first lodge the complaint with the local county council.

Points to make when applying for a refund from the County Council:

  • Your situation and how it matches the conditions laid out by the Ombudsman as detailed here.
  • How the 50% refund has been applied under many situations across many county councils.
  • How you look forward to hearing a response.

If you are not satisfied with the outcome, it is recommended to follow-up with the County Council detailing that your next step will be to lodge an appeal with the Ombudsman.

When lodging an appeal with the Ombudsman, you should make the same points, but add in that you have already lodged a complaint with the county council and are not satisfied with the outcome. You can lodge an appeal via email, as detailed on the website here.

Note - councils are very budget limited - it's unlikely they will immediately respond with a refund, hoping you will give up on the appeal. According to people's experiences so far, getting a successful appeal will take time, persistence and multiple follow-up communications to both the Council and the Ombudsman. Its recommended to leave at least 4 weeks between follow-up letters to reduce friction.

We would be very grateful if you sent on details of any appeal and its outcome to us so we can share any lessons learned from the experience that will hopefully lead to further successful appeals.

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