Home Renovation Incentive

HRI extended to December 2018!


What is the Home Renovation Incentive ?

The Home Renovation Incentive  (HRI) Scheme provides tax relief for a homeowner by way of income tax credit at 13.5%. This is repair, renovation or improvement works to your house.

Who qualifies for the HRI?

A home owners main home or a registered rental property.

Who does not qualify for the HRI?

Rental properties or holiday homes , new builds or a complete reconstruction of an uninhabitable home.

What types of work qualify for the HRI?

Examples of repair, renovation or improvement works that qualify under the Incentive include -

  • Painting and decorating
  • Rewiring
  • Tiling
  • Supply and fitting of kitchens
  • Extensions
  • Garages
  • Landscaping
  • Supply and fitting of solar panels
  • Conservatories
  • Plastering
  • Plumbing
  • Bathroom upgrades
  • Supply and fitting of windows and doors
  • Attic conversions
  • Driveways
  • Septic tank repair or replacement
  • Central heating system repair or upgrade
  • Supply and fitting of built in wardrobes
  • Conversion of a residential premises into multiple rental units
  • Supply and fit of alarm systems
  • Radon remediation works.

The VAT rate on works carried out must be 13.5%.

When do the works have to be carried out?

Qualifying works must be carried out on or after 25 October 2013 and up to 31 December 2018 for Homeowners claiming on their main home and on or after 15 October 2014 and up to 31 December 2018 for Landlords claiming on their rental property. The works can be carried out as one job or on a phased basis.

How much qualifies for the HRI tax credit?

Tax relief can be claimed on all qualifying expenditure, between €4405 (before VAT) and maximum €30,000 (before VAT).