Home Renovation Incentive SchemeThe Home Renovation Incentive (HRI) provides tax relief  by way of an income tax credit at 13.5% of qualifying expenditure on repair, renovation or improvement works. The work must be carried out by HRI qualifying Contractors.

To qualify for the HRI credit the work must cost between €4,405 and to €30,000(net of Vat).

The work must be completed between 25th October 2013 to 31st December 2015 for homeowners and between 15th October 2014 to 31st December 2015 for landlords.

The scheme is operated online.

Before work starts the Contractor should enter details of the work on HRI online and the homeowner/landlord should check that it has been entered by the Contractor.

Only work that has been entered on the HRI system will be allowable towards a claim for the HRI tax credit.