Catherine Ardagh (Fianna Fail) | Oireachtas source

I wish to convey my sympathies and that of the Fianna Fáil group to the family of the late Peter Mathews on his passing - to his wife, Susan Mathews, and to their four children. Ar dheis láimh Dé go raibh a anam dílis.

The non-principal private residence, NPPR, tax, colloquially known as the second home tax, was in place from 2009 to 2013 until it was replaced by the local property tax, LPT. The explicit guidance of the Revenue Commissioners was that the NPPR tax paid could not be used as a deductible expense when filing an income tax return.As Senators will know, the High Court ruled recently that this was not correct and that the NPPR charge could be deducted from income tax. However, in 2017 the law states one can only amend one's income tax returns for the previous four years. This means that anyone who did not include the NPPR charge-----