Revenue win Appeal re NPPR charge

[Gordon Gekko]

I see that Revenue were successful at the Court of Appeal; the NPPR charge is not deductible!

 

[Sarenco]

That's a surprise to me - here's a link:-

https://www.irishtimes.com/business...e-wins-appeal-on-second-home-charge-1.3261923

 

[DB74]

"Local authorities were given no power to vary or review the charge and the 2009 Act does not fall into the category of local taxation raised by a local authority for tax purposes, he ruled."

By this logic, the Property Tax is deductible as Local Authorities do have the power to vary the charge

 

[Sarenco]

While I'm surprised at the decision (on balance, I expected the High Court decision to be upheld), it does strike me that advisers that branded the Revenue position as "disgusting" and "shameful" must be feeling pretty foolish this morning.

I don't think there is any reality to interpreting this decision in support of the contention that LPT is deductible as a rate levied by a local authority.

 

[Gordon Gekko]

One of the finest legal minds I ever met once said to me “I have lost many stupid cases in front of stupid judges”...

 

[robert 200]

This will now go to the Supreme Court on a point of law

 

[Sarenco]

This will now go to the Supreme Court on a point of law

No it won't.

Decisions of the Court of Appeal, save in very limited circumstances, are final.

 

[Sarenco]

One of the finest legal minds I ever met once said to me “I have lost many stupid cases in front of stupid judges”...

For what it's worth, this was a unanimous decision of three very senior judges.

I don't think anybody with any knowledge of the individuals involved would describe any member of our Court of Appeal as "stupid".

 

[Brendan Burgess]

I think as this is settled, there is no need to discuss it further and take up my time sorting out personalised rows.

Brendan