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...
by Padraig Shanahan | Jan 1, 2017 | Uncategorized
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 for the payment of LPT...
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