NPPR is a deductible expense against rental income

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NPPR is a deductible expense against rental income

The non principal private residence charge is deductible by landlords against rental income.

The non principal private residence charge, known as the NPPR is treated as a rate levied by a local authority and as such it is an eligible expense for deduction against rental profits in accordance with Irish taxation rules.


NPPR eligible deduction for tax


The deductibility of the NPPR Charge was referred by the taxation Appeal Commissioners to the High Court as a case stated and the decision (The Revenue Commisssioners and Thomas Collins) was made in November 2016.


If you have a taxation question please contact us.


The material in this article is for general information purposes only and does not constitute legal or taxation advice. Specific legal and taxation advice should be sought before acting. All information and taxation rules are subject to change without notice.

No liability whatsoever is accepted by M. McLoughlin & Co. for any action taken in reliance on the information in this article



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