@ Mathepac: In the absence of knowing the intentions and actions of the OP's friend I am not convinced that your absolute statement is correct.Once she moves abroad her PPR is abroad and any tax schemes for her property in Ireland cease as it is no longer her PPR.
Probably in Section 604 TCA 1997Is there a statutory definition of PPR somewhere?
Thanks, Gordon,Probably in Section 604 TCA 1997
(b) For the purposes of subsections (3) and (4)— | ||
(i) any period of absence throughout which the individual worked in an employment or office all the duties of which were performed outside the State, and | ||
(ii) in addition, any period of absence not exceeding 4 years (or periods of absence which together did not exceed 4 years) throughout which the individual was prevented from residing in the dwelling house or the part of a dwelling house in consequence of the situation of the individual's place of work or in consequence of any condition imposed by the individual's employer requiring the individual to reside elsewhere, being a condition reasonably imposed to secure the effective performance by the employee of the employee's duties, | ||
shall be treated as if in that period of absence the dwelling house or the part of a dwelling house was occupied by the individual as his or her only or main residence if both before and after the period the dwelling house (or the part in question) was occupied by the individual as his or her only or main residence. |
I don't know. I'm not a tax lawyer! But, on the face of it, it seems unlikely that a term as specific as PPR would be defined differently in different contexts.Not necessarily. Are Rent-A-Room and PPR Relief cut from exactly the same cloth? I’m not sure.
In this section—
“qualifying residence”, in relation to an individual for a year of assessment, means a residential premises situated in the State which is occupied by the individual as his or her sole or main residence during the year of assessment;
No, it's not in your home. Also you'd need planning permission to convert this to habitable use.Would this qualify for rent-a-room tax relief?
Thanks Leo. Rent a room schemes don't need to be in your home, they can be self contained as long as they are adjoining your PPR. Does our garage (containing our only entry to the back of the house as we are terraced) count as part of our PPR I wonder?No, it's not in your home. Also you'd need planning permission to convert this to habitable use.
It must be attached, part of the building.Rent a room schemes don't need to be in your home, they can be self contained as long as they are adjoining your PPR.
An attached garage, once suitably converted is allowable, but you should note that converting this to a self-contained unit will mean it falls under the remit of the RTB and must be registered.Does our garage (containing our only entry to the back of the house as we are terraced) count as part of our PPR I wonder?