The Non Principal Private Residence (NPPR) charge which was introduced in 2009 was a €200.00 annual charge for each of the years 2009 to 2013, levied on residential properties which were not the principal private residence of the owners or their families.
The late payment fees are €20.00 per month for each year the charge remains unpaid. The total charges between the years 2009 to 2013 would total €1,000.00.
Adding the late payment penalties brings the total to €4,220.00.
The figure of €4,220.00 is currently frozen for a period of grace from April to September 2014. If the outstanding sum is not paid by September 2104, the total figure to be repaid will increase to €7,230.00.
A certificate of exemption from the charge is a legal requirement when selling a house. To obtain the certificate from the local authority it is necessary to prove occupation for the relevant years. Utility bills, bank statements and other official correspondence are required by the local authority before the certificate of exemption will be issued.