The Home Renovation Incentive (HRI) is a relief from Income Tax (IT) for homeowners, landlords and local authority tenants. You can claim the HRI Tax Credit for repairs, renovations and improvements to your home or rental property.
The HRI is an online only scheme for homeowners and landlords.
The HRI allows you to claim a tax credit of 13.5% of the total cost of repairs, renovations and improvements. To qualify for the credit, you must have paid for specific types of work on specific types of property The work must be done by a qualifying contractor.
What type of work qualifies under HRI?
To qualify for the tax relief, you must have paid Value-Added Tax (VAT) at 13.5% on the work done to your qualifying property. Examples of qualifying works include:
painting, decorating and tiling
plastering, plumbing and rewiring
extensions and attic conversions
garages, driveways and landscaping
If you buy materials yourself, for example, paint or tiles, you cannot include them in your claim for tax relief.