Denis Naughten (Roscommon-South Leitrim, Independent)
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160. To ask the Minister for Finance if he will ensure that the home renovation incentive scheme includes works by homeowners and landlords to install flood prevention measures which can reduce the risk of flooding to their properties; and if he will make a statement on the matter. [45998/15]

Michael Noonan (Limerick City, Fine Gael)
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The Home Renovation Incentive provides tax relief by way of a tax credit at 13.5% of qualifying expenditure on repair, renovation and improvement works on a person's main home or rental property.  I am informed by the Revenue Commissioners that works on a dwelling, which are aimed at preventing the risk of flooding, where they otherwise meet the terms of the Incentive, will qualify for relief.