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NPPR & Rental Relief Q

  • 23-11-2009 4:16pm
    #1
    JohnnyRoyal
    Registered Users, Registered Users 2 Posts: 75 ✭✭


    Hi,

    Q1)
    Recently moved out of my apt in july and moved back home as about to move in with my girlfriend, however declared with revenue leaving principal private residence as rented apt in July also but still only own 1 property. . Does the NPPR still apply to me and if so is it for previus year or next year?

    Q2) Tennant is seeking rent relief on property, but as part of property is paid by a relative of hers he is also seeking relief even though he does not live in the property , is this correct?

    Any help appreciated,

    Rgds

    JR.


Comments

  • #2
    gerrybbadd
    Registered Users, Registered Users 2 Posts: 10,301 ✭✭✭✭gerrybbadd


    JohnnyRoyal wrote: »
    Hi,

    Q1)
    Recently moved out of my apt in july and moved back home as about to move in with my girlfriend, however declared with revenue leaving principal private residence as rented apt in July also but still only own 1 property. . Does the NPPR still apply to me and if so is it for previus year or next year?

    Q2) Tennant is seeking rent relief on property, but as part of property is paid by a relative of hers he is also seeking relief even though he does not live in the property , is this correct?

    Any help appreciated,

    Rgds

    JR.

    Hi,
    as regards Q1, i'd maybe check the FAQ's @ www.nppr.ie - I'm not sure if there's a period of grace similar to the CGT rules, as to when your property ceases to be your PPR.

    Q2 - the person has to be actually living in the property to claim the rent relief. See below exctract from Section 473 of the Taxes Consolidation ACt 1997 on same:

    Where an individual (in this section referred to as the "claimant") proves that in the year of assessment he or she has made a payment on account of rent in respect of residential premises which, during the period in respect of which the payment was made, was his or her main residence, the income tax to be charged on the claimant, other than in accordance with section 16(2), for that year of assessment shall be reduced by an amount which is the least of- (a) the amount equal to the appropriate percentage of the aggregate of such payments proved to be so made,
    (b) the appropriate percentage of the specified limit in relation to the claimant for the year of assessment, and
    (c) the amount that reduces that income tax to nil.


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