dr_octagon
Registered User
- Messages
- 18
Quick question: at the start of August we started letting our principal private residence to a tenant and moved in to a new house. According to the NPPR and Revenue websites, the €200 tax for 2009 is only liable on NPPR properties that were owned on the 31st July this year.
Since my house wasn't an NPPR on the 31st of July, am I liable for the tax? My inclination is no but the phrase 'properties that were owned on the 31st July 2009' is suitably vague (i.e., it makes no reference to what those houses were used for on that date - NPPR or PPR) that I have my doubts.
Also, with regard to the PRTB registration - and this is purely hypothetical don'tcha know - what's to stop someone from fudging the date on which the tenancy started in order to avoid paying €140 instead of €70? Would anyone ever find out or does it simply mean that you might not be able to write off the mortgage interest for that period?
Aaaaand finally... From a Revenue perspective, am I obliged to declare my rental income for the two or three months that the house has been let this year or can I declare it next year? I'm specifically thinking about the mortgage interest and the fact that I won't have a mortgage statement from my bank until early next year.
Since my house wasn't an NPPR on the 31st of July, am I liable for the tax? My inclination is no but the phrase 'properties that were owned on the 31st July 2009' is suitably vague (i.e., it makes no reference to what those houses were used for on that date - NPPR or PPR) that I have my doubts.
Also, with regard to the PRTB registration - and this is purely hypothetical don'tcha know - what's to stop someone from fudging the date on which the tenancy started in order to avoid paying €140 instead of €70? Would anyone ever find out or does it simply mean that you might not be able to write off the mortgage interest for that period?
Aaaaand finally... From a Revenue perspective, am I obliged to declare my rental income for the two or three months that the house has been let this year or can I declare it next year? I'm specifically thinking about the mortgage interest and the fact that I won't have a mortgage statement from my bank until early next year.