Non-Principal Private Residence (NPPR)

The High Court recently decided that the Non-Principal Private Residence charge (“NPPR”)  is a deductible expense against rental income. Revenue have appealed the High Court decision. 

The year 2013 was the last year of the NPPR charge.  As repayment claims are subject to the statutory time limit of 4 years 2013 is the only year for which Revenue will accept a repayment claim.  

Revenue are providing an online facility for notification of claims which will be available on 3/4/2017.  It is important that any claims are notified using this facility before the 31/12/2017.  

Any claims for repayment will be withheld by Revenue pending the result of their Appeal.   

For further information on this topic please contact Laura.OConnor@moorestephens.ie