NPPR charge and Household Charge

[Luternau]

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.

 

[Fiskar]

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( according to my TD they are essentially the same, however whereas NPPR is applied to the second house it is not applied to the number of dwellings or flats within that house / block, whereas the household charge is applied to each dwelling within the house / block)
-if they are not, what are the differences in what the money is used for?(provision of local services)

-whether the NPPR will be abolished once the 'full' and 'fair' Property tax is introduced? (not sure anyone has an answer to that)

-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.(As far as I know, it is not deductable, revenue have a one liner somewhere on their website about the NPPR, take it that the house hold charge is the same. Why give money back as a rebate when it so difficult to get people to pay in the 1st place)
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. (perfectly agree with you and rasied with my local FG TD who really doesn't give a rats ass to our problems. I certainly am not paying my tenants TV license. My TD has been made aware of the disparity in making the Buy to Let investor pick up the tab for the utility bills of the Tenant. At the moment why would a tenant become a homeowner, sure the landlord is paying the utility bills!)

 

[44brendan]

NPPR is not a legitimate deduction from rental income to establish taxable income.

 

[bazermc]

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.

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