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!