Revenue has confirmed, through the TALC forum, that the €200 local authority charge is not an allowable deduction in computing taxable rental income.
Taxpayers who have paid the €200 second home tax in 2009 cannot claim for this expense when computing their 2009 taxable rental income. In computing the net rental amount received, only those deductions that are specified in section 97(2) TCA 1997 are allowable.