Michael McGrath (Cork South Central, Fianna Fail)
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73. To ask the Minister for Finance if, in relation to the current rules that apply to the home renovation incentive scheme, in a circumstance where a person has planning permission in place before 31 December 2016, commences the construction work after 1 January 2017 and has the work fully completed and paid for by 31 March 2017, the person can avail of the incentive scheme; and if he will make a statement on the matter. [27812/16]

Michael Noonan (Limerick City, Fine Gael)
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As the Deputy will be aware, HRI provides a tax relief by way of an income tax credit on repair, renovation or improvements works on principal private residences or rental properties carried out by tax compliant contractors. HRI came into operation on 25 October 2013, with rental properties being brought within its scope from 15 October 2014. The scheme will run until 31 December 2016.

In circumstances where an individual has been granted planning permission on or before 31 December 2016, commences the construction work after 1 January 2017 and has the work fully completed by 31 March 2017, the work is deemed to be carried out in 2016 and the individual can avail of the relief providing they meet the other qualifying conditions.

I am advised by Revenue that full details on the operation of the HRI scheme are available on their website at .