NPPR Question on Estate

Cashman

Registered User
Messages
36
Hello Guys,

This is a strange question, please excuse the length of the post.

My friend & his family emigrated to the UK many years ago. They retained ownership of the family home here in Ireland which was in his Dad's name.

About 12 years ago, my friend & his partner returned to permanently to Ireland. They renovated the family home (which had become quite run down over the years) & have lived there since.

They were both in PAYE employment & this has been their main home.

Unfortunately my friends father, who continued to live in the UK, passed away last year.

In his will he left the family home here in Ireland to my friends brother who also lives in the UK.

However, my friend who will continue to live in the family home, is now in the process of changing the ownership from his father to his brother.

The issue has come up in discussions about the position of the NPPR charge & penalties.

My friend while not owning the house, considered it the family home (he was & is not paying any rent) and therefore there has been no NPPR paid on the property.

Some people are now saying that in order to complete the transfer of ownership to his brother, that as his father legally owned the property, also owned a property in the UK and was resident outside the state - then NPPR is due.

Can anyone please advise.

Many Thanks

Cashman