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 relief is granted in the two tax years following the tax year in which payment for the qualifying work is made.

Revenue advise me that to qualify for relief under the incentive, the qualifying work must be carried out no later than 31 December 2018, which is the expiry date for the incentive.  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.