CERTIFICATE OF EXEMPTION FROM NPPR
Expiry of Non-Principal Private Residence (NPPR) liability and charge on property
The NPPR charge applied from 2009 to 2013 to any residential property in which the owner did not reside as their normal place of residence. The self-assessed charge was set at €200 per annum and relevant late payment fees applied.
Unpaid NPPR charge and associated late payment fees became a charge on property applying for their own 12-year period, measurable from the liability date. Therefore, outstanding NPPR liabilities and payments remained payable to the relevant local authority for a period of 12 years.
NPPR liabilities from 2009 to 2013 and remaining unpaid have been expiring each year since 2021. Liability for NPPR charges and late payment fees and any associated charge on a property expire completely after 31 March 2025. A vendor will no longer have to provide a certificate of discharge or exemption in order to sell their property, after 31 March 2025.
What is a Certificate of Exemption?
A Certificate of Exemption is issued if your property is exempt from the NPPR charge 2013.
The main exemption from the charge is for a Principal Private Residence (PPR). This exemption must be verified by providing relevant vouching documentation (see Exemption List on Application Form below).
To apply for Certificate of Exemption please complete the declaration/application Here.
Evidence of Occupancy
- Taxation of a vehicle registered in the name of the Owner for the year 2013, at the PPR address – by way of letter/email from Wexford County Council’s Motor Tax Division is accepted as evidence of occupancy. Please complete and email attached template to motor.tax@wexfordcoco.ie (separate form required for each Registered Owner) Here.
Alternatively, please provide any of the following documentation for assessment, dated 2013 and addressed to the owner at the PPR address for year of liability 2013 (one document):
- Car/House Insurance/correspondence from the Revenue Commissioners/Social Welfare / Health Services Executive/Bank or Credit Union/ other household bills.
All applications should be emailed to npprdesk@wexfordcoco.ie or posted to NPPR Section,
Wexford County Council, Carricklawn, Co. Wexford.
For any enquires or to make an in-person appointment to discuss your application please call
053 919 6547 or email npprdesk@wexfordcoco.ie.
What is the NPPR (Non-Principal Private Residence) Charge?
Non-Principal Private Residence (NPPR) charge was an annual charge 2009 to 2013 in respect of a residential property that was not the owner’s main residence.
NPPR CHARGES 2013 = €750
What is a Certificate of Discharge and How to Discharge a Liability?
A Certificate of Discharge is confirmation that NPPR Charges have been paid. If you require a Certificate of Discharge, please contact npprdesk@wexfordcoco.ie with your NPPR Account Reference Code, property address, Eircode and postal address.
If NPPR Charge is due, ensure property has been registered and payment made online at www.nppr.ie or by Bank Draft made payable to Wexford County Council. Please contact npprdesk@wexfordcoco.ie with your NPPR A/C Reference Code, property address, Eircode and postal address for Certificate of Discharge.