eBrief No. 119/17: Claims for NPPR deduction against rental income … eBrief No. 119/17: Claims for NPPR deduction against rental income … Revenue eBrief No. 119/17
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eBrief 119/17 … . In so doing, the Court relied on the meaning of the word ‘levy’ and pointed to the absence of any role for local authorities in determining whether to raise the charge, the amount of that charge, or even to vary the amount charged. On this basis, the Court concluded that the charge could not be said to be ‘levied’ by any local authority, a pre-condition for the deductibility of the charge under.
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