Silouette graphic representing Tipperary

Non Principal Private Residence Information and Advice

Local authorities provide information and advice to owners of private residential properties, which were not the owner's main residence during the years 2009 to 2013, to inform them about the annual charge, possible exemptions, penalties and proof of payment.

Non Principal Private Residence (NPPR) Charge

Owners of private residential properties, which were not the owner's main residence during the years 2009 to 2013, Were liable to pay a charge on the property to the Non-Principal Private Residence Bureau.

All liability for the NPPR Charge has expired since 31st March 2025.