If you rented out property in the Republic of Ireland in 2013 then this applies to you.

A recent decision of the High Court on the deductibility against rental profits of the Non Principal Private Residence charge (NPPR) has been appealed by Revenue to the Court of Appeal. Until that appeal is decided Revenue is not in a position to amend assessments or process repayment claims based on the High Court judgement.

It is unlikely this appeal will be settled before 31st December 2017.  While there is a general right to repayment of tax provided for in Section 865 of the Taxes Consolidation Act 1997 where a person has paid an amount of tax which is not due, that right is subject to a limit of four years from the end of the chargeable period to which the claim relates.

Revenue are providing the facility to register your right before 31st December 2017 to a repayment, in case it should be successful for the year 2013.  This will protect your right and will be actioned by Revenue if the appeal is not successful next year.

I am in the process of writing to all my clients who had rental income at that time.

If I do not get to you first, then please let me know the amount of NPPR you paid on your rental property in 2013 and I will register your claim.  The deadline for this claim is 31st December 2017 but please do not leave it until then!

If you have any questions about this then please contact me.