Michael McGrath (Cork South Central, Fianna Fail)
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174. To ask the Minister for Finance if it is possible for persons to avail of the home renovation incentive scheme who have contracted to have work carried out now but where tradespeople are not available to undertake the work until after the incentive scheme has been closed; and if he will make a statement on the matter. [49388/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Home Renovation Incentive (HRI) is provided for in section 477B of the Taxes Consolidation Act 1997. As the Deputy will be aware, the HRI provides a tax relief by way of an income tax credit in respect of expenditure on qualifying work. Qualifying work is any repair, renovation or improvement works carried out on principal private residences or rental properties by tax compliant contractors. The HRI will expire on 31 December 2018.

I am advised by Revenue that to qualify for relief under the incentive, the qualifying work must be carried out no later than the expiry date. However, where planning permission is required for the qualifying work, then provided planning permission has been granted no later than 31 December 2018, any qualifying work carried out between 1 January 2019 and 31 March 2019 will be deemed to have been carried in 2018 and can qualify for the relief. Where planning permission is not required for the qualifying work, any work carried out after 31 December 2018 will not qualify for relief.