Robert Troy (Longford-Westmeath, Fianna Fail)
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71. To ask the Minister for Finance if he will review the current revenue system regarding home renovation incentive (details supplied). [28696/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that Revenue's HRI online system was developed to accept works and payments qualifying under the Home Renovation Incentive.  The Home Renovation Incentive applies to qualifying works carried out and paid for between 25 October 2013 and 31 December 2015.  Payments made before 25 October 2013 would therefore not qualify for relief under the Incentive.  There is no provision in the legislation for any retrospective claims and I have no plans to amend the Incentive.