Revenue wins appeal on second home charge

The Court of Appeal has overturned the High Court’s ruling and has agreed with Revenue Commissioners that the Non Principal Private Residence (NPPR) charge is not a deductible expense for landlords against rental profits.

The annual NPPR charge of €200 per property applied for all years 2009-2013. However, due to Revenue’s four-year time limit for claiming income tax refunds, landlords would not have been entitled to claim a tax-deduction for NPPR charges paid in years 2009 – 2012.

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19th October 2017