Home Renovation Tax Incentive Scheme Guide

Tuesday, February 25th, 2014


The Revenue Commissioners have updated information available on the Home Renovation Incentive (HRI). They have published a “Guide for Homeowners” and have updated the “Frequently Asked Questions” pages

A “Guide for Homeowners” on the HRI has been posted to the Revenue website –

The “Frequently Asked Questions” pages have also been updated –

The Home Renovation Incentive (HRI) scheme, will run from 25 October 2013 to 31 December 2015. The Incentive provides for tax relief for Homeowners by way of an Income Tax credit at 13.5% of qualifying expenditure on repair, renovation or improvement works carried out on a main home by qualifying Contractors.
This tax credit will be calculated at on spending from €5,000 up to a maximum of €30,000 (exclusive of VAT). The minimum tax credit is €675 (based on qualifying expenditure of €5,000 (excluding VAT) x 13.5%) and the maximum is €4,050 (based on qualifying expenditure of €30,000 (excluding VAT) x 13.5%).

The credit will be payable over the two years following the year in which the work is carried out. The tax credit is non refundable so any unused tax credit will roll forward to the next year. Home owners must be LPT (Local Property Tax) compliant in order to qualify under the Scheme.
Work that will qualify for the tax relief will include house extensions, house renovations, plumbing, tiling, plastering and window fitting. Items such as furniture, white goods and carpets will not be covered.

Home Renovation Tax Credit

Friday, October 18th, 2013

The new Home Renovation Tax Credit announced by the Minister in Budget 2013 is a welcome boost for all families planning to have renovations carried out or new extensions built to their home. The Tax credit means a real saving of €4,000 on any project with a budget over €30,000. There was never a better time to start planning your home improvements.


Wednesday, August 7th, 2013

Health & Safety1st August 2013 saw the activation of the new Safety, Health and Welfare at Work ( construction ) Regulations which requires appointment by all Homeowners of a competent professional to act as Project Supervisor for typical extensions and alterations. This is  a change to existing legislation and has direct implications for how Homeowners may organize and commission small works in their own home.

For typical house extensions which take over 30 days to complete it is now compulsory for the Homeowner to appoint a Project Supervisor Design Stage to ensure that the general design, method of construction and Contractor bone fides are in accordance with good safety practice.

Architects and construction Engineers typically have the appropriate skills and training to fulfill this role.

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