Probate, Will and outstanding NPPR

Can anybody advise if the beneficiaries are liable for NPPR penalties? It transpires that a property which has a large bank loan, remains unsaleable due to covid is also shy of NPPR. It transpires that the deceased was unaware of the need to pay NPPR per unit and only paid for the building v the individual units. Are we liable for €7230 per unit or would Dublin City Council (DCC) accept the fee only i.e. €200 euro from 2009 -2013 per unit? The penalty could be as high as €137k? Anyone have any experience in this area or know anyone we could talk to?

You'll have to give a lot more detail.

What do you mean by "building" and "individual unit" for a start?

How many are there?

Have you communicated yet with DCC?

Sure, so there are 2 buildings alongside one another and each building has 9 units (i.e. 1 bed flats) -its a pre-63 building. My brother was told by revenue at the time that he only needed to pay for each building but it transpires that he should have paid for each unit i.e. 200 euro x 18 flats instead he only paid for each building so according to nppr.ie the penalty is 7230 per unit.

I presume you have contacted the council about this and it is they that quoted the figure above ? I would try to negotiate with them explaining the circumstances and see what happens. To be fair, and no reflection on anyone, they have heard these kind of 'defences' before.

There was an issue with the paperwork for NPPR on my house - I offered to pay the €200 per year for the years it was not certified by the last owner. DCC told me if also have to pay the penalty for the outstanding years €7200 if I remember correctly. I managed to get it resolved but was told the outstanding balance was with the property and not the owner. But of a mess! I found DCC helpful but it was very much “these are the rules and changes”