Finance

Non Principal Private Residence Charge (NPPR)

                                     PUBLIC NOTICE

 

Expiry of all NPPR (Non Principal Private Residence)  Liability and Charges on property 

The NPPR charge and late payment fee relating to 2013 and the associated charge on a property will expire after 31st March, 2025 - Liability for 2013 NPPR charge will cease from 1st April, 2025, in accordance with section 7(2) of the Local Government (Charges) Act 2009.

Each charge which became a charge on property was applied for its own 12 year period, measurable from the liability date. The liability and charge on property in respect of the 2013 NPPR charge, therefore, expires after 31st March, 2025. The liability and charge due for 2009 expired on 31st August, 2021.  The liability and charge due for 2010 expired on 31st March, 2022. The liability and charge due for 2011 expired on 31st March, 2023. The liability and charge due for 2012 expired on 31st March, 2024.

With effect from 1st April, 2025 it will no longer be a requirement in the sale of a property to provide any evidence that the NPPR charges have been paid or that you were exempt from paying the charges as the property was your principal private residence.