Kilcastle Construction Company Galway Mayo

Home Renovation Incentive

The Home Renovation Incentive (HRI) provides tax relief for you by way of an income tax credit at 13.5% of qualifying expenditure on:
  • repair works,
  • renovation works
  • improvement works
These works must be carried out on your main home by HRI qualifying Contractors. The amount of your HRI tax credit depends on the amount you spend on qualifying works. You need to spend over €4,405 (before VAT) to qualify for the HRI tax credit. This €4,405 (before VAT) can be the total from any number of jobs carried out and paid for from 25 October 2013 to 31 December 2018.
You can spend as much as you like but you can only claim the HRI tax credit on amounts up to €30,000 (before VAT)


  • To qualify for the HRI, you must be an owner-occupier and the work must be carried out on your principal private residence.
  • You must be up to date with your obligations under the Local Property Tax and, if applicable, the Household Charge.
  • You must be paying income tax – whether under PAYE or self-assessment – to avail of the HRI.
  • Any contractor you use must be registered for Value Added Tax (VAT) in Ireland and be tax- compliant. Revenue has published a checklist for contractors.
  • If several contractors, such as a builder, a plumber and an electrician, carry out qualifying work on your home, you can combine the cost of the works to make up the minimum qualifying amount.
  • The type of work that qualifies for the HRI is repair, renovation or improvement work that is subject to VAT at 13.5%. This includes extensions, garages and attic conversions; the supply and fitting of kitchens, bathrooms and built-in wardrobes; fitting of windows; plumbing, tiling, rewiring and plastering.
  • If you are having your septic tank repaired or replaced, or are installing a radon gas mitigation solution, these types of work also qualify for the HRI.
  • Work on driveways and on rainwater harvesting systems can also qualify.
  • Work that is subject to VAT at 23% (such as architect’s fees) is not covered. Neither are items such as furniture, white goods or carpets.
For more information on this scheme, a free quote and help with all the paperwork, call us today on 091 793904 or 087 2753173.
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