Revenue advice on 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 has appealed to the Court of Appeal a decision of the High Court in January 2017 on the deductibility of the NPPR charge against rental income for tax purposes. Until the Appeal is decided, Revenue cannot amend assessments or process repayment claims.

There is a statutory four-year limit on repayment claims and Revenue therefore advises any taxpayer who paid the NPPR charge for 2013, to notify Revenue in 2017 of their claim to deduct the payment from rental income. It is important to note that unless such a claim is made in 2017, it will fall outside of the four year statutory time limit for repayment. Revenue confirms that claims that are received within the statutory time limit will be retained to be processed when the outcome of the Appeal is known.

Revenue has provided a simple, easy to use, process for taxpayers who wish to lodge such claims. Taxpayers who paid the NPPR charge for 2013 and wish to notify Revenue to deduct the payment from their previously declared rental income can do so using the online NPPR notification form through MyEnquiries.

[Ends: 03/04/2017]