The relevant paragraph from this link is as follows
'Revenue and the Department of Finance have indicated that the payment of the NPPR charge for residential properties is not an allowable expense in computing taxable rental income as it is not included on the list of allowable items. '
I have yet to see any statement from Revenue that either corroborates or contradicts that statement. If anyone else here can provide a link or reference to any such Revenue statement on this matter, I would be very grateful.