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NPPR: facility to notify Revenue of a claims


Further to recent reports, Revenue has appealed the recent decision of the High Court on the deductibility of the Non-Principal Private Residence (NPPR) charge and will not be able to amend assessments until that decision is known.  However, Revenue will accept and retain repayment claims made within the four-year time limit.

Revenue has issued Brief No. 25/17 noting that an online facility to notify Revenue of a claim for repayment of the NPPR charge will be available on the Revenue website from 3 April 2017.   The Tax and Duty manual has also been updated.