NPPR tax refund for 2013.

Recent High Court decision on NPPR.

In November 2016, the High Court ruled that the non-principal private residence charge (NPPR) is deductible against rental profits. The Revenue were appealing a previous decision by the tax appeal commissioner which found in favour of a landlord who had disputed the Revenue’s stance that the NPPR was a national charge distinct from a local authority rate which is tax deductible. The Revenue are appealing the High Court decision.

Making a claim.

Section 865 of the Taxes Consolidation Act 1997 limits the right to a refund to four years from the end of the chargeable period to which the claim relates. The NPPR charge was payable for the years 2009 – 2013. The years 2009 to 2012 fall outside the four year limit and no claim can be made for these years. It is still possible to make a claim for 2013 until the end of 2017. However the Revenue’s appeal will not be heard by the Court of Appeal until 2018

Notification form for NPPR tax refund 2013.

The Revenue have issued the Non Principal Private Residence (NPPR) notification form which taxpayers can use to notify the Revenue that they wish to make a claim for the NPPR charge for 2013. This form should be submitted through My Enquiries using the subcategory NPPR.

Once the outcome of this Appeal is known the Revenue will process the claims.