Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

When the €5,000 is paid, it triggers the claim. Accordingly, in the year of assessment, the homeowner can make the claim. The requirement is that the homeowner must prove he or she has made payments to a qualifying contractor. However, they only have to prove they made the payments in the year of assessment. The officials need to re-examine this section as this could cause some administrative problems.

On making a claim under this section, the claimant must provide to the Revenue Commissioners, among other items, the unique reference number for the work. What is the unique reference number? What happens if there are several contractors engaged in the improvements?