Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

I suggest the builder be required to provide details for Revenue before the work commences. There is a danger that if it is left until after the work is finished, some builders might be unwilling to engage with Revenue at that point. In these circumstances, the individual householder will not be able to claim the tax credit. In some cases, he or she may have only decided to get the work done on the basis of receiving the tax credit.