Your PPR is where you overnight most of nights of the tax year, regardless of whether you own it or not. e.g. if you usually spend 4 nights a week in property A and 3 nights a week in property B, then A is your PPR.
Have you an authoritative source for this view? Although perhaps a useful guideline, I doubt if it is legally watertight. Otherwise perhaps a person who works nights could end up with their workplace as their PPR and a student might find that their college digs is their PPR, even though they would have no continuing right of occupation there.
I'm assuming you are talking about your owned home. But did you ask about the place that you rent ?
I always assumed, as I stated in previous post, that ownership was the key factor in determining NPPR -and the council reponse seems to confirm that.
But other posters, in this and other threads, stated that it made no difference whether a place was owned or rented - one of them must be your NPPR and thus the charge had to be paid on that one ,owned or rented. (as in Sybil's or Callybag's posts a few posts back).
Council reply to my query say I am not liable for the NPPR charge. So that's that sorted. Thanks to all for contributions.
I would suggest that the Revenue guidelines, as least their [broken link removed] on the subject as published under FOI, are not at all clear, and appear questionable in a number of respects. For example, I would question their contention, in section 3.2 (ii) of the notes, that a hotel room could be one's PPR, unless of course they are perhaps talking about the Major in Fawlty Towers.
I highlighted a number of ambiguous situations in a blog post earlier this year and it seems that the more one delves into this subject, the more complicated it becomes.
You're quoting guidelines on Capital Gains Tax on the disposal of a PPR, the guidelines for the NPPR may well be different.
Why? The concept has hardly changed in the last 2 years?
The only opssible gray area is establishing your PPR on the 31st March.
The normal definition of PPR is in the Taxes Consolidation Acts and its where ever you spent the most days (183 or more) in the previous tax year. Take the following example.
Joe Bloggs owns a house. He moves out into rented accommodation in October 2010. On March 31st 2011, the house he moved out of is still officially his PPR as its where he spent the most time in the most recent tax year (2010). His house does not cease to become a PPR until at least mid way through 2011 i.e. after the March deadline. Is he liable for the payment in 2011?
One is run by Revenue, the other by the County Councils.
Yes, the general opinion including that of the NPPR site confirms that if you own or rent a proeprty that you don't stay in most of tiem then that is a NPPR (although the actual Act only specifies 31 March )
That's why I'm confused as to why the OP was told that he doesnt have to pay an NPPR charge -if,indeed, he was told that.
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