Author Archives: admin

In a recent case, the High Court held that the Non Principal Private Residence charge (NPPR) was “a rate levied by a local authority”. As such, it would qualify as a deductible expense when calculating taxable rental profits (under S97(2) … Continue reading →

Minister Noonan answered a question in the Dáil this week on this issue, which we reproduce below. “The Finance (Local Property Tax) Act 2012 (as amended) provides that the owner of a residential property on the ‘liability date’ is responsible … Continue reading →

Two cases show the commissioner lacks power for refunds beyond four years back For further details see article in Irish Times at following link:. http://bit.ly/2hV9GbX    

  Numbers of first-time buyers signing up for home incentive set to rise in coming days For further details see article in Irish Times at following link:. http://bit.ly/2iOH8mh

Revenue has released a new Jobs and Pensions Service, that enables taxpayers to register a new job (or a private pension) online. This service replaces the current Form 12A (Application for a Tax Credit Certificate) for employees registering their first job in … Continue reading →

Property owners may be given money to makes homes available for social housing For further details see article in Irish Times at following link:. http://bit.ly/2a8y0Wt  

Tax authorities raiding building sites as industry recovers For further details see article in Irish Times at following link: http://bit.ly/20HEbmN

Sub-contractors such as bricklayers urged to ‘regularise their affairs’ For further details see article in Irish Times at following link: http://bit.ly/1VzJDXY

Company using person’s services avoids responsibility for paying income tax and PRSI For further details see article in Irish Times at following link: http://bit.ly/1ZokmAx

Increased relief will be given retrospectively at the end of three-year period For further details see article in Irish Times at following link: http://bit.ly/1OsdiOJ