Case Law

This page shows a summary of relevant case law. To view the section of legislation to which the case law applies, click the link below:

Case Law

Letting and legal fees in relation to negotiating leases were deductible as expenses of management of the premises in respect of which the leases were made. Stephen Court Ltd v Browne 1983 III ITR 95

The Court of Appeal reversed the High Court’s ruling and found in favour of Revenue’s position that the second home charge, known as the NPPR (non principal private residence) charge, is not an allowable deduction against rental income for income tax purposes. The Revenue Commissioners Vs T. Collins 2016/581

The central issue of this appeal was the availability of a rental deduction for interest paid and if the interest was payable from the date on which the lessee commenced occupation of the premises. The Tax Appeals Commissioner determined that the evidence was insufficient to establish that the premises were "occupied by a lessee" within the meaning of section 105. 01TACD2016

The appeal considered a clawback of Section 23 relief on a transfer of an interest in a property held jointly by a married couple. The appeal also considered a Case V deduction of travel expenses incurred by a landlord. 130TACD2020