NPPR and PRTB question

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

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.


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

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.

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???

€75 I think for every new letting.

He is exempt.

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.

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.

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

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