Home Renovation Incentive Scheme

The government’s Home Renovation Incentive (HRI)  came into operation on 25 October 2013 and originally was for homeowners and originally was planned to run until 31 December 2015. We wrote about the HRI Scheme previously 

The scheme was  extended in December 2014 to cover all homes –  including those rented out by landlords. In Budget 2017 the HRI scheme was extended  to the end of December 2018 .

It has now ended

This scheme allowed homeowners to claim  tax relief by way of a tax credit at 13.5% of any qualifying expenditure incurred on repair, renovation or improvement work, carried out by tax compliant contractors. 

The tax credit is granted over the two years following the year the work is carried out and paid for.

Works which are grant-aided also qualify for the Home Renovation Incentive. Three times the value of the grant is deducted from overall expenditure, with any remainder attracting the tax credit of 13.5%.  It is worth noting that the deduction in respect of grant-aided work is not taken into consideration for the purposes of reaching the minimum spend threshold of €4,405, excluding VAT.

You can make claims under the Home Renovation Incentive Sheme on the Revenue website here

3 thoughts on “Home Renovation Incentive Scheme

  1. I am looking to convert my attic , the total cost is aprox 15000 euro , would i qualify for the HRI?

  2. My building contractor hasn’t yet logged details of the work carried out from August to December 2018 on the Revenue website. Will this be a problem or can it be done now retrospectively?

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