Tom Neville (Limerick County, Fine Gael)
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218. To ask the Minister for Finance if he will address a matter regarding the case of a person (details supplied); and if he will make a statement on the matter. [15105/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that relief under the Home Renovation Incentive (HRI) scheme is applied in equal amounts (50%) over the two tax years following the year in which the expenditure is incurred.

Revenue has advised me that the person in question claimed relief under the HRI scheme on 2 January 2018 in respect of expenditure incurred in 2017. The maximum relief due to the person is €4,050, of which 50% was included in an amended Notice of Tax Credits that issued to her employer on 6 January 2018. This relief will be allowed to her over the course of 2018 through reduced PAYE deductions from salary. The balancing 50% of the relief will be reflected in the person’s 2019 tax credits.

Revenue has confirmed to me that an official from the person’s local tax office has already made direct contact with her and clarified how the HRI scheme operates.