The Home Renovation Incentive (HRI) scheme enables homeowners or landlords to claim tax relief on repairs, renovations or improvement work that is carried out on their main home or rental property by tax-compliant contractors and that is subject to 13.5% VAT.
The type of work that qualifies for the HRI is repair, renovation or improvement work that is subject to VAT at 13.5%. This includes extensions, garages and attic conversions; the supply and fitting of kitchens, bathrooms and built-in wardrobes; fitting of windows; garden landscaping; plumbing, tiling, rewiring, plastering and painting.
If you are having your septic tank repaired or replaced, or are installing a radon gas mitigation solution, these types of work also qualify for the HRI. Work on driveways and on rainwater harvesting systems can also qualify. There are more examples of qualifying work on revenue.ie. If you are unsure about whether your works will qualify, contact your Revenue office – see ‘Where to apply’ below.
Work that is subject to VAT at 23% (such as architect’s fees) is not covered. Neither are items such as furniture, white goods or carpets.
Homeowners: In general, the work must be carried out and paid for between 25 October 2013 and 31 December 2016*. Qualifying work between 25 October 2013 and 31 December 2013 is treated as if it was carried out and paid for in 2014.
Landlords: In general, the work must be carried out and paid for between 15 October 2014 and 31 December 2016*. Qualifying work between 15 October 2014 and 31 December 2014 is treated as if it was carried out and paid for in 2015.
*However, if planning permission is required and is in place by 31 December 2016, work paid for up to 31 March 2017 will qualify.