Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

That is the job of the Revenue Commissioners, which will need assurances that the work will be completed and paid for by 31 March 2016. There are some small jobs for which planning permission is not required. If planning permission is not required, work must be completed by the end of 2015. If it is required, work can continue until the end of March 2016.

Another clarification I made - in respect of which an amendment was not required - is that the €5,000 minimum can comprise costs relating to different jobs. In other words, if one painted one's house and landscaped one's garden to include a water feature - in a rural situation, this might require connection to a pump house - each job could be registered separately by electronic means and would be eligible. The Revenue Commissioners have a role in adjudicating what is and is not contemplated and examining invoices in order to establish the value of the work and in the context of the timeframe. That is because what is involved is costly and it becomes more costly as it proceeds. It has been introduced as a temporary measure in order to stimulate the construction industry. It is not to be availed of indefinitely and we want it to come to a close at the end of 2015. However, a grace period is being provided up to 31 March 2016 in respect of the completion of and payment for work.