Revenue has lodged an appeal in relation to the recent decision of the High Court on the deductibility of the Non Principal Private Residence (NPPR) charge against rental income. Revenue has already notified taxpayers that while it is not in a position to amend assessments or process repayment claims until the outcome of the appeal is known, Revenue will retain any claims made within the 4 year limit and process such claims when the outcome of the appeal is known.

Revenue has now confirmed that in order to make a claim, a Non Principal Private Residence Notification Form must be completed and submitted under the NPPR category in My Enquiries.

Taxpayers who wish to claim for the 2013 tax year should complete this form before the end of 2017 to be within the 4 year statutory time limit for making repayment claims.