Brian Walsh (Galway West, Independent)
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57. To ask the Minister for Finance if a person (details supplied) in County Galway is eligible for a rebate on tax and value-added tax on home improvement works to that person's property; and if he will make a statement on the matter. [7300/15]

Michael Noonan (Limerick City, Fine Gael)
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The Home Renovation Incentive (HRI) scheme provides for tax relief by way of an income tax credit at 13.5% of qualifying expenditure on the repair, renovation, or improvement works carried out on a person's main home by tax compliant HRI qualifying contractors.  A minimum of €4,405 (before VAT) must be spent on the property in order to qualify for the HRI tax credit and the maximum expenditure on which the tax credit can be claimed is €30,000 (before VAT). In addition, all Local Property Tax and Household Charges must be up to date at the time of making a claim.

The HRI tax credit is included in a person's tax credits over two years, starting the year after the work is carried out and paid for.  An applicant would need to have a sufficient level of taxable income to benefit from the tax credit.  I am advised by the revenue Commissioners that based on the stated current income of the person concerned, the person might not be in a position to benefit from the tax credit immediately but the credits could be carried forward. The person concerned can obtain further information on the Revenue website at or by contacting Revenue's LoCall service at 1890 777 425.

I would draw the Deputy's attention to a separate measure, which provides for a VAT refund in relation to certain works carried out to homes to adapt them to make them more accessible for persons with disabilities.  The Value Added Tax (Refund of Tax)(No 15) Order 1981 provides for the refund of VAT on qualifying goods, covering, inter alia, aids or appliances including parts or accessories, specially constructed or adapted for use by persons with disabilities,  purchased for the exclusive use of persons suffering a specified degree of disablement. The measure includes adaptations carried out to homes to make them more accessible for persons with disabilities. While the measure does not apply to the actual construction of a home it would apply, for example, to certain alterations or adaptations which would be necessary to meet the particular needs of the person. Further information is available from Revenue's Central Payments Office, telephone 1890 60 60 61.