Noel Harrington (Cork South West, Fine Gael)
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197. To ask the Minister for Finance the relief available to a person who, while working, is not earning enough to pay tax and wishes to carry out home improvements; if he will consider extending the recently announced scheme relating to tax rebates to allow those on low incomes to reclaim VAT; and if he will make a statement on the matter. [49245/13]

Michael Noonan (Limerick City, Fine Gael)
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As the Deputy is aware, I announced the Home Renovation Incentive in the recent Budget. This scheme will run from 25 October 2013 to 31 December 2015 and provides for tax relief for homeowners by way of a tax credit at 13.5% of qualifying expenditure incurred on repair, renovation or improvement work carried out on a principal private residence. There is no VAT relief under this scheme. I have no plans to extend this initiative to individuals who have no tax liability. However, the tax credit is being provided over a period of two years in order to assist those with low incomes. In addition, unused credits may be carried forward to future years.

It is worth noting that the SEAI operate the Better Energy Homes Scheme where cash grants are provided for qualifying works. The SEAI also install energy efficiency measures at no cost to qualifying individuals under the Warmer Homes Scheme. Further information on these schemes is available on the SEAI website, www.seai.ie .