Financial Reports & Publications

Applications for Mortgage Payment Break due to Covid-19


 Non Principal Private Residence (NPPR)

The Local Government (Charges) Act 2009, as amended by the Local Government (Household Charge) Act 2011, introduced a €200 annual charge in respect of all residential property not used as the owner's sole or main residence. The NPPR charge applies for the years 2009, 2010, 2011, 2012 and 2013 only.

For more information, please visit -

Certification of Exemption

Certificate of Exemption is applicable if the property was your Principal Private Residence - PPR.

To apply for a Certificate of Exemption fill in the Statutory Declaration Form (Below) and return to Cork City Council. Proof of residency is also required in the form of utility bills (copies of P60's, Gas, ESB or bank statements etc) for each year required. You can scan and email the documents if you wish to 

Please note that correspondence regarding mortgage or house insurance are not accepted as proof of residence by this office. 

Certificate of Discharge

The issue of a Certificate of Discharge requires all NPPR payments to be fully paid. 

Payment Options

Pay online online at using your credit/debit card.

Set up an account online at and forward payment (cheque/bank draft/ postal order only made payable to 'NPPR') to NPPR, PO Box 11654, Dublin 8.

Alternatively complete a New Customer/ Existing Customer form (see below) and forward same accompanied by payment in the form of cheque, bank draft, postal order made payable to 'NPPR' to NPPR, PO Box 11654, Dublin 8. 

Please note: Payments should be made payable to the NPPR, cheques made out to Cork City council will not be accepted. 


Form - New Customer Registration Form

Form - Existing Customer

Form - Additional Properties


Expiry of NPPR Charge for 2009, 2010, 2011 & 2012

THE EXPIRY OF NPPR LIABILITY AND CHARGES FOR 2009 ON PROPERTY UNITS The NPPR charge and late payment fee relating to 2009 and the associated charge on a property unit is due to expire after 31 July 2021.

Each charge which became a charge on a property until is applied for its own 12 year period, measurable from the liability date. 

The liability and charge on property units in respect of the 2009 NPPR charge, therefore, expires after 31 July 2021. 

From 1 August 2021, the mount of NPPR fees and penalties a vendor is required to pay in order to sell a property unit which was an NPPR, reduces every year until the liability and charge on the property unit expires completely on 1 April 2025.