Revenue is providing a facility to enable landlords to make a provisional claim for a deduction in respect of the NPPR pending a determination by the Court of Appeal on the matter.
All claims for NPPR should be made as soon as possible. These claims can be made using the NPPR notification form available at http://www.revenue.ie/en/practitioner/ebrief/2017/no-302017.html . Please note that claims can only be made for the 2013 tax year.
If you would like further assistance on this matter, please do not hesitate to get in contact with the team here at HLB Sheehan Quinn.