Documents required for Proof of ppr

HRG

Hi, wondering what documents are required for proof of ppr and nppr exemption? I bought the property in 2011 and lived there for a number of years before renting it. Purchased property from my dad so I never changed the ESB bill to my own name. I can find payslips for the address when I lived there and bin payment receipts, but I'm wondering what kind of proof revenue would be looking for?

herbalplants

Any gains made on a property acquired between 7 December 2011 and 31 December 2014 are exempt from CGT. For up to 7 years.

HRG

https://www.boards.ie/discussion/comment/121779456#Comment_121779456

Thanks, unfortunately I purchased in May 2011 so think I missed that window?

ted1

https://www.boards.ie/discussion/2058336574/documents-required-for-proof-of-ppr

It’s not your PPR, pay your taxes.

JVince

https://www.boards.ie/discussion/comment/121801785#Comment_121801785

did you bother to read the OP before spurting out such sh1te?

For the OP. A combination of Payslips, registered address for motor vehicle, registered address for phone, Registered address for banking, electoral roll address and similar would all show the years you used the house as your PPR.

Similar paperwork and including utility bills for a subsequent address would show the end date of your PPR.

For the NPPR, similar info should suffice unless you get a "jobsworth", however the good news is the NPPR expires in its entirely on April 1st next year and the maximum liability from April 1st this year is €750.

For cgt on the property the revenue will do a calculation based on the number of years you used it as a PPR and the number of years you had it rented. Also the 1st 12 months it not being your ppr are not included.

eg - assume Jan/Dec. bought 2011, ppr 2011- 2018, rented 2019-2024. effectively revenue would see that as 4 years out of 13 being rented, so cgt would apply to approx 30% of the uplift in value. (they'll work it out in months)

HRG

https://www.boards.ie/discussion/comment/121801880#Comment_121801880

Thanks, this is the detailed answer I was looking for.

https://www.boards.ie/discussion/comment/121801785#Comment_121801785

I am looking to pay my taxes and it was my PPR for a number of years. That's the reason for my question.

Claw Hammer

CGT is self assessed. You declare what you think you owe and if audited you will be asked for documentation. proving it was your PPR when the NPPR tax was in force is something that has to be done before closing the sale and involves the local council, not the Revenue.

HRG

https://www.boards.ie/discussion/comment/121819038#Comment_121819038

Good to know on the nppr tax

L1011

As an aside, NPPR liability without docs is currently the last two years, and will be one year after April 1st this year.

HRG

So if I'm selling after April 1st I only need proof of ppr for the year 2014?

https://www.boards.ie/discussion/comment/121820874#Comment_121820874

L1011

https://www.boards.ie/discussion/comment/121821073#Comment_121821073

For NPPR specifically yes.

HRG

What about ppr proof. Do I need documents for every year that I lived there?