Home Renovation Incentive

What was the Home Renovation Incentive?

The Home Renovation Incentive (HRI) was a scheme that let people claim tax relief on repairs, renovations or improvement works completed between 2013 and 2018.

It was available to homeowners, landlords and local authority tenants for work on their main home or a rental property.

The work must have been completed by a tax-compliant contractor and have been subject to 13.5% VAT.

The qualifying work must have cost between €4,405 and €30,000 before VAT. The minimum credit you could get was €595 and the maximum was €4,050.

HRI claims and what happens to excess relief?

The HRI scheme is closed and 2018 was the last tax year you could claim the relief for.

You claimed the relief on the HRI online system. In general, the tax credit was paid over the 2 years following the year the work was carried out and paid for. So, people who got the work done in 2018 were paid half the relief in 2019, and the other half in 2020.

However, if you didn’t pay enough income tax to benefit from the relief in the years you were due it, the relief is carried forward every year until you can fully use it.

Further information

Find more information about the HRI is available on revenue.ie. You can also read detailed information in Revenue's Tax and Duty Manual (pdf).

Page edited: 19 March 2024