Non Principal Private Residence charge



If you rented out property in the Republic of Ireland in 2013 then this applies to you.

A recent decision of the High Court on the deductibility against rental profits of the Non Principal Private Residence charge (NPPR) has been appealed by Revenue to the Court of Appeal. Until that appeal is decided Revenue is not able to amend assessments or process repayment claims based on the High Court judgement. There is a general right to repayment of tax where a person has paid an amount of tax which is not due.   However, that right is subject to a statutory limit of four years from the end of the chargeable period to which the claim relates. That statutory limit is binding on Revenue.   Any repayment claims made in relation to this matter that are received within the statutory time limits, as they apply to each year of assessment, will be retained and processed when the outcome of the Appeal case is known.

Until that time, if you have paid the NPPR charge for 2013 (payments made for 2009 to 2012 are outside of the 4 year statutory limit and cannot be claimed) and wish to make a claim to Revenue to deduct the payment from your previously declared rental income for 2013, Revenue are providing the facility to register your right before 31st December 2017 to a repayment, in case it should be successful for the year 2013.

If you have not paid the NPPR charge for 2013 or are unsure it is important to contact your/an Accountant to make sure you are fully prepared in case the State loses the appeal.