NPPR charge and Household Charge

Status
Not open for further replies.

Luternau

Registered User
Messages
1,172
As someone who has a liability for both of the above, can someone clarify;

-whether the NPPR and Household charges are both technically the same thing? i.e. both are payable to/collectable by the local authority
-if they are not, what are the differences in what the money is used for?
-whether the NPPR will be abolished once the 'full' and 'fair' Property tax is introduced?
-whether the household charge or full property tax is a deductable expense for landlords-it seems unfair that you would not be able to do so if its an expense that cannot be incorporated into the rent as a monthly addendum. i.e. current rent say, €1000, new rent €1000 plus 1/12 of any tax on services provided by the local authority and enjoyed by the tenant.
From where I stand the reduction in allowable interest to just 75% plus the imposition of both charges which could not be passed on to tenants is unfair and discriminates against a section of the public who cannot avoi/reduce or minimise impact of these measures.
Sorry if this is dealt with elsewhere. Mods please move to correct thread if it has been.
 
 
NPPR is not a legitimate deduction from rental income to establish taxable income.
 
Last edited:
I dont think that is true

TALC minutes from December 2011 confirm both HC and NPPR are not deductible for rental income pruposes

Household charge
Revenue confirmed that the €100 charge will apply to both owner occupier and investment properties (residential). In addition, the charge will not be an allowable deduction for Case V purposes. This follows similar treatment for the NPPR charge.

[broken link removed]
 
Status
Not open for further replies.