Catherine Martin (Dublin Rathdown, Green Party)
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222. To ask the Minister for Finance his plans to amend the conditions of the home renovation scheme to make it available to apartment owners, especially those carrying out repair work to remedy defective construction in their buildings; and if he will make a statement on the matter. [46397/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Home Renovation Incentive (HRI) provides a tax relief by way of an income tax credit on repair, renovation or improvement works on principal private residences and rental properties by tax compliant contractors. HRI came into operation on 25 October 2013, with rental properties being brought within it from 15 October 2014. The scheme is due to end on 31 December 2018.

Subject to compliance with the terms of the incentive, works to repair, renovate, or undertake improvement works to apartments, either owner occupied or rented, would appear to qualify for HRI. However, in the absence of specific details as to the particular circumstances involved, it is not possible to provide a definitive response to the Deputy’s question. I am advised by the Revenue Commissioners that if the Deputy wishes to provide more specific details of a particular property to them in relation to eligibility for HRI, they will arrange to have the matter looked into.