Claims for NPPR deduction against rental income

The Non Principal Private Residence (NPPR) charge, which was abolished in 2013, was a €200 annual charge on non-principal private residences and was payable by owners to the relevant local authority.

Revenue’s appeal to the Court of Appeal on a decision of the High Court in January 2017 that the NPPR charge was deductible against rental income for tax purposes has been upheld by a judgement issued 19th October 2017.

The Judgement means that there is no basis to allow for a deduction of NPPR against rental income.

Pending the Appeal being determined Revenue provided a facility to allow landlords to file an on-line notification of their claim to deduct the payment from rental income. Such claims were retained to be processed when the outcome of the Appeal was known.

Now that the outcome of the appeal is known there is no entitlement for repayments on foot of these claims, and they will be closed. Taxpayers who lodged an online notification do not need to take any further action.

TDM Part 04-08-17 refers.

21 December 2017