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Non Principal Private Residence charge (NPPR)

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 in a position to amend assessments or process repayment claims based on the High Court judgement.

While there is a general right to repayment of tax provided for in Section 865 of the Taxes Consolidation Act 1997 where a person has paid an amount of tax which is not due, that right is subject to a limit of four years from the end of the chargeable period to which the claim relates. That four year limit is binding on Revenue.

As noted above, Revenue is not in a position to amend assessments or process repayment claims until the outcome of the Appeal case is known. However, any claims that are received within the statutory time limits, as they apply to each year of assessment, will be retained by Revenue; and processed when the outcome of the Appeal case is known. For example, if the decision of the Court of Appeal is made in 2018, any claim made in 2017 in respect of the year of assessment 2013 will be retained and processed in 2018.

If you have paid the NPPR charge for 2013 and wish to notify Revenue to deduct the payment from your previously declared rental income please do so by submitting the Notification Form through MyEnquiries using the sub-category NPPR. Taxpayers or their agents should click "Add New Enquiry", and select "Non Principal Private Residence (NPPR) 2013" from the dropdown options available under "My Enquiry Relates To". Taxpayers or their agents should then select either 1. NPPR 2013 - Notification (IT); 2. NPPR 2013 - Notification (PAYE) or 3. NPPR 2013 - Notification (CT) from the dropdown options available under "And More Specifically", and upload the completed form.
pdfNon Principal Private Residence (NPPR) Notification Form (PDF, 145KB).

Once the outcome of this Appeal is known Revenue will process this claim and contact you, if appropriate.

4 April 2017


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