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.


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