Michael Lowry (Tipperary North, Independent)
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169. To ask the Minister for Finance if a person who is totally reliant on social protection can partake in the home renovation incentive scheme; and if he will make a statement on the matter. [44097/15]

Michael Noonan (Limerick City, Fine Gael)
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The Home Renovation Incentive (HRI) came into operation on 25 October 2013 and will run until 31 December 2016. The incentive provides 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. Qualifying expenditure is that which is subject to the 13.5% VAT rate. The work must cost a minimum of €4,405 (exclusive of VAT) at which level it would attract a credit of €595. Where the cost of the work exceeds €30,000 (exclusive of VAT) a maximum credit of €4,050 will apply. The credit is payable over the two years following the year in which the work is carried out.

As the HRI is a tax relief, it is not possible to extend it 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 for use in future years, should an individual subsequently have an income level which is liable to income tax.

It is worth noting that the SEAI operates 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, . In addition to the grants available from the SEAI, grants are also provided by local authorities to assist individuals in the carrying out of works that are necessary to accommodate the needs of a person with a disability. Further information on these grants are available from local authorities.