Michael Noonan (Limerick City, Fine Gael)
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I would advise the Deputy that unlike the Home Renovation Incentive that is currently in place, there were no specific tax incentives available for individuals who carried out home improvement works in 2012. However, Mortgage Interest Relief (MIR) is available in respect of interest paid on qualifying loans used to purchase, repair, develop or improve a home.

In order for a loan to qualify for MIR, loan approval must have been in place before the end of 2012. In addition, part of the loan must have been used in 2012. As the Deputy may be aware, where an individual is in receipt of MIR, they will continue to qualify for such relief up until the end of 2017.