Revenue eBrief No. 25/17

15 March 2017

Non Principal Private Residence (NPPR) Charge

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.

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. This means that if, for example, the decision of the Court of Appeal is made in 2018, any claim made now, in 2017, in respect of the year of assessment 2013, will be retained and processed in 2018.

Please refer to Tax and Duty Manual Part 04-08-17.

An online facility to notify Revenue of repayment claims in relation to this matter will be available on the website from 3 April 2017.