All news by: Padraig O'Donoghue

The High Court recently decided that the Non-Principal Private Residence charge (“NPPR”)  is a deductible expense against rental income. Revenue have appealed the High Court decision.

When an Irish tax registered business pays VAT in another European member states it is not possible to claim a credit for this VAT on an Irish VAT return.   However, EU VAT law does provide a mechanism whereby a business may claim foreign VAT paid in another member state.