Expiry of NPPR Liability and Charge on Property
The NPPR charge and late payment fee relating to 2009 and the associated charge on a property is due to expire after 31 July 2021.
Each charge which became a charge on property is applied for its own 12 year period, measurable from the liability date. The liability and charge on property in respect of the 2009 NPPR charge, therefore, expires after 31 July 2021.
From 1 August 2021, the amount of NPPR fees and penalties a vendor is required to pay in order to sell a property which was an NPPR, reduces every year until the liability and charge on the property expires completely on 1 April 2025.