Mary Butler (Waterford, Fianna Fail)
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118. To ask the Minister for Finance the measures being put in place for owners of non-principal private residence to claim tax relief on the annual NPPR tax from 2009 and 2013 in view of the High Court's decision in January 2017; the expected cost to the State; and if he will make a statement on the matter. [7896/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the High Court decision concerning the deductibility against rental profits of the Non Principal Private residence charge (NPPR) has been appealed by them to the Court of Appeal. While that appeal is pending, Revenue is not in a position to amend assessments or process repayment claims based on the High Court judgement. Revenue advises that there is a general right to repayment of tax provided for in Section 865 of the Taxes Consolidation Act 1997, where a person has paid an amount of tax which is not due. However that right is subject to a statutory limit of four years from the end of the chargeable period to which the claim relates. That statutory limit is binding on Revenue.

I am further advised by Revenue that any repayment claims made in relation to this matter that are received within the statutory time limits, as they apply to each year of assessment, will be retained and processed when the outcome of the Appeal case is known. Any potential cost to the State will be determined by the outcome of the legal case and thus it would not be appropriate to provide such an estimate at this time.