Josepha Madigan (Dublin Rathdown, Fine Gael)
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125. To ask the Minister for Finance if stair lifts in domestic dwellings are eligible for inclusion in the home renovation incentive; and if not, his plans to include stair lifts in the near future. [47997/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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The terms of the Home Renovation Incentive (HRI) are set out in section 477B of the Taxes Consolidation Act 1997.

(a) I am advised by Revenue that the cost of installing a stair lift in a home can qualify for relief under HRI.

(b) I am also advised by Revenue that the cost of a stair lift qualifies for relief in respect of health expenses under the Tax Acts and a refund of VAT where it has been installed on the advice of a medical practitioner.

Assuming the various statutory requirements are met, relief may be claimed under either (a) or (b) above but not both.