Following our previous post regarding the possible change to claiming NPPR as an allowable expense, Revenue have now provided a facility to enable landlords to make a provisional claim for a deduction for 2013 only, pending a determination by the Court of Appeal. The...
The NPPR charge was introduced between the years 2009 – 2013 as a payment of €200 per annum on 2nd and subsequent properties. This payment was payable whether the property was rented out or not. Where a property has been let, historically this payment was NOT...
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