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Non Principal Private Residence Charge – Tax Consultancy Kerry Articles

Non Principal Private Residence Charge – Tax Consultancy Kerry Articles

by Padraig Shanahan | Oct 1, 2018 | Uncategorized

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) TCA 1997). NPPR was abolished...

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