NPPR Exemption Certificate

Discussion in 'The Local Property Tax' started by JodieK, May 4, 2017.

  1. JodieK

    JodieK New Member

    Posts:
    3
    We are about to sell my Mam's house, and have been told by our solicitor that we owe back payments of €3,510 for NPPR and need to pay at least €320 for an NPPR exemption certificate.

    My Mam only owned this one little council house, she had no other properties and she died in January 2009, before NPPR was even announced let alone made law.

    Thanks to the recession we were unable to sell the house straight away. So we have been gradually carrying out essential maintenance and redecoration since 2009 because it was old and in pretty bad condition. Now we're ready to sell it this NPPR issue is causing delays.

    Is it possible that we really owe back payments for NPPR when my Mam died before it came into effect and wouldn't have been liable to pay it anyway? And if we can show that we are exempt from NPPR does anyone know how much the NPPR exemption certificate costs?

    Many thanks for any advice!
     
  2. Marsha25

    Marsha25 Registered User

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    29
    An exemption Cert didn't cost anything. In our situation dad was selling his house and needed a Cert. As proof that he was living there from 2009-13 we needed electricity meter readings for that period, the property folio details and a letter from a resident of the town confirming he had lived there. Once these were sent to the council the Cert was issued promptly. However your situation is different in that the house was not effectively a primary residence after your mum passed away - unless someone else was living there. Whoever was the beneficiary of the house will no doubt be liable. Was the house not transferred into a beneficiaries name once probate was through?
     
  3. mf1

    mf1 Frequent Poster

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    3,977
    "Is it possible that we really owe back payments for NPPR when my Mam died before it came into effect and wouldn't have been liable to pay it anyway? "

    Yes- it is possible. Your mother has been dead for eight years. The house could be deemed to be an NPPR for her beneficiaries.


    You need to look at the NPPR website ( https://www.nppr.ie/) to see if you qualify for one of the exemptions. If its not exempt, the penalty payment is €7230.00 - not €3,510. You can't sell without dealing with NPPR


    "And if we can show that we are exempt from NPPR does anyone know how much the NPPR exemption certificate costs?"

    The exemption certificate does not cost anything. You apply to the Local Authority for a Certificate of Exemption showing the reason why it is exempt - if it is exempt.

    mf
     
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  4. elcato

    elcato Moderator

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    2,585
    I'm guessing probate is done and you and your siblings are the beneficiaries. Then as it was not your main residence NPPR was due on it. However if the house was not livable in then you may be able to get exemption. Either way you need to contact the local council and ask for an exemption or bill which costs nothing (to get this information). What would strengthen your case for exemption is whether the ESB was disconnected or not.
     
  5. Andarma

    Andarma Frequent Poster

    Posts:
    70
    My family faced a similar situation a couple of years ago, although there was 1 sibling living in the house and another living nearby (of relevance when it comes to the NPPR). Remaining 2 siblings lived miles away, so we were worried that we'd have a liability. Anyway, our solicitor wrote to the Local Authority setting out all the details and we were granted an exemption.
     
  6. JodieK

    JodieK New Member

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    3
    Thanks so much everyone for the advice. The council have granted an exemption.