Proving that a property is a PPR (and not a NPPR)

[The Ghoul]

I hope this is the correct forum for this question about PPRs and NPPRs

If a person owns one house but stays overnight at a relative's property on many occasions during the year, how does he prove if questioned that his house is his PPR? Does he have to stay overnight for at least 183 days in his house? How would he prove that he did this - keep a diary/log?

Also how would the authorities determine that it isn't his PPR?

Thanks

 

[mandelbrot]

I hope this is the correct forum for this question about PPRs and NPPRs

If a person owns one house but stays overnight at a relative's property on many occasions during the year, how does he prove if questioned that his house is his PPR? Does he have to stay overnight for at least 183 days in his house? How would he prove that he did this - keep a diary/log?

Also how would the authorities determine that it isn't his PPR?

Thanks

Where does this person's post go; bank statements, mobile phone bills, car tax / insurance documents etc...? If all of these go to the address under scrutiny, it would provide a solid base for an argument.

Did they pay for the collection of bins at the address, or get specific things like concert tickets, books from Amazon / CDs etc... in their name delivered to the house...

Alternatively of course if none of the above apply, then the house clearly wasn't their PPR!

 

[The Ghoul]

Just saw Cork CoCo's guidance on it

Retain proof of your residency on the liability date, which would include:
 Your Social Welfare or employment address as per your claim/payroll records on the liability date, whichever is applicable
 Passport address
 Driver’s Licence address
 Address where your car is registered on the liability date each year
 Inclusion on the Register of Electors for the address you reside as your principal private residence

Given that there is no address on a passport, it seems as though those responsible for enforcing this are somewhat confused.

 

[Bronte]

This happened to my parents many years ago in relation to CGT. The ESB bill if I recall correctly is what proved the property was their PPR.

NPPR is a tax on property that you do not reside in. So if the property is your PPR no NPPR will be due.

Your 183 day rule is in relation to residency in Ireland for income tax and doesn't have anything to do with PPR.

There is no minimum amount of time you have to stay in your property for it to be a PPR.