Revenue wins appeal on second home tax deduction ruling

The Revenue Commissioners has won its appeal against a finding that an annual charge levied on second homes and holiday homes is tax deductible against rental income from the properties.

Several cases raising a similar point were awaiting the outcome of the appeal.

The Court of Appeal yesterday overturned a High Court finding that the non-principal private residence charge (NPPR) — introduced in 2009 to help local authorities fund services and replaced in 2013 by the property tax — was deductible against rental income.