Revenue tells landlords to submit tax refund claims - even if they can’t be processed

Saga continues over whether or not second home charge is tax deductible

The non-principal private residence charge (NPPR) applied from 2009 to 2013 and second home owners, including those with holiday homes or rental investments, were liable to the tax at a rate of €200 a year. Over the period, some 360,000 second homes were registered and more than € 400 million collected.

The non-principal private residence charge (NPPR) applied from 2009 to 2013 and second home owners, including those with holiday homes or rental investments, were liable to the tax at a rate of €200 a year. Over the period, some 360,000 second homes were registered and more than € 400 million collected.

Landlords are being urged to submit a tax refund claim on the second home charge for 2013- even if they can’t be processed - in an ongoing saga over whether or not the charge is tax deductible.

In January the High Court ruled that the non-principal private residence charge (NPPR), first introduced in 2009, is in fact deductible against rental profits. However the State subsequently appealed this judgement, and it is now being heard by the Court of Appeal casting further doubt over whether or not the charge can be used to offset second home owners’ tax bills.

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