NPPR and PRTB question

discostu · June 21, 2011, 8:39pm

Just a quick question, a mate has built a holiday cottage in Mayo, and has now put it up for rent on various letting websites, is he liable for NPPR AND registration on the PRTB he reckons neither I reckon both

HouseBuyer · June 21, 2011, 8:44pm

He is liable for both. You can be exempt from the NPPR, however it doesn’t seem like he fills the criteria for the exemptions. As for registering with the PRTB, the only way he can escape that is if was was renting it under the Rent a Room scheme.

Landlord · June 21, 2011, 8:57pm

+1

discostu · June 21, 2011, 9:16pm

Thanks lads I know the NPPR is €200 per annum (at the moment) what is the PRTB fees and are they annual??

Howitzer · June 21, 2011, 9:54pm

I think short term lets don’t necessitate registration with the PRTB. It’s the let you’re registering not the fact that the property is rental. I think.

discostu · June 21, 2011, 9:58pm

So the fact that thos place is up on a UK letting site as are hundreds maybe thousands of others should they be registered with PRTB?? I have a hunch a lot of them aint, and again if they should be there must be a lot of uncollected fees???

Schrodinger · June 22, 2011, 9:10am

€75 I think for every new letting.

slasher · June 22, 2011, 9:16am

He is exempt.

prtb.ie/faq.aspx

What dwellings are exempt from registration with the PRTB? TOP
Business premises, even where partly residential (to which section 13(1)(a) of the Landlord and Tenant (Amendment) Act 1980 could apply).
A dwelling to which Part II of the Housing (Private Rented Dwellings) Act 1982 applies (i.e. formerly rent controlled dwelling occupied by the “original tenant” or his/her spouse) or to which Part II of the Landlord and Tenant (Amendment) Act 1980 applies (i.e. long occupation equity lease tenancies)
A dwelling let by or to a public authority or voluntary housing body
A dwelling occupied under a shared ownership lease
A holiday let
A dwelling in which the landlord is also resident
A dwelling in which the spouse, parent or child of the landlord is resident and there is no written lease or tenancy agreement
A dwelling that is occupied rent free

HouseBuyer · June 22, 2011, 9:20am

slasher:

Braighni:

discostu:

Thanks lads I know the NPPR is €200 per annum (at the moment) what is the PRTB fees and are they annual

??
€75 I think for every new letting.

He is exempt.

prtb.ie/faq.aspx

What dwellings are exempt from registration with the PRTB? TOP
Business premises, even where partly residential (to which section 13(1)(a) of the Landlord and Tenant (Amendment) Act 1980 could apply).
A dwelling to which Part II of the Housing (Private Rented Dwellings) Act 1982 applies (i.e. formerly rent controlled dwelling occupied by the “original tenant” or his/her spouse) or to which Part II of the Landlord and Tenant (Amendment) Act 1980 applies (i.e. long occupation equity lease tenancies)
A dwelling let by or to a public authority or voluntary housing body
A dwelling occupied under a shared ownership lease
A holiday let

A dwelling in which the landlord is also resident
A dwelling in which the spouse, parent or child of the landlord is resident and there is no written lease or tenancy agreement
A dwelling that is occupied rent free

But this gaff isn’t really a holiday let, is it? Otherwise, we could all just build houses, claim that they are holiday homes and rent them out. I am guessing that in this case, the landlord would have to occupy the dwelling for a period of time every year at a minimum to satisfy this criteria.

mr.agent · June 22, 2011, 9:24am

NPPR: almost certainly yes. There are exceptions for the NPPR tax but I would be amazed if any could be stretched to apply to a holiday let. NPPR is primarily aimed at holiday homes and the rental sector.
PRTB: almost certainly no: The res. tenancies act 2004 excludes holiday lets. He must register the let if he finds a long term tenant.

I know plenty of cases where NPPR and PRTB have been evaded but I don’t know what the chances of detection are.

discostu · June 22, 2011, 9:29am

Jeez this is getting interesting, this guy will be using the house on some weekends in the off peak as in Oct Nov up to say April he then hopes to rent it out to visitors, I presume he has to declare any moneys he gets in rent but how is lookng at all of these homes. I was amazed when I looked at the website he had his one on there are loads of similar houses around the country

slasher · June 22, 2011, 9:34am

That’s a bit Irish!

I’d say
Recurring rental payment → Normal Rental.

Once off → Holiday.

You don’t register with the PRTB everytime you stay in a hotel. The PRTB is about registering the tenancy in case of dispute. If you had a problem with a holiday let you’d go to small claims court etc. not the PRTB

If he rents it to one person for say three months in summer that’s a bit different I suppose… rening it for one weekend - now way