Colm Burke (Cork North Central, Fine Gael)
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74. To ask the Minister for Communications, Climate Action and Environment if he will consider making properties in the private rented sector eligible for funding equivalent to the better energy warmer homes scheme for low-income tenants and their landlords, based on a tenant receiving the housing assistance payment and having a long term lease; and if he will make a statement on the matter. [56658/23]

Eamon Ryan (Dublin Bay South, Green Party)
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I propose to take Questions Nos. 74 and 76 together.

Rental properties can present a specific challenge for energy efficiency improvements. This is an issue found in most countries where the incentives to invest in energy upgrades can be misaligned between landlords and tenants.

A range of energy upgrade supports are available to non-corporate landlords and Approved Housing Bodies (AHBs) to improve the efficiency of their rental properties including:

• The National Home Energy Upgrade Scheme (One Stop Shop Service) provides grant support for private landlords (with higher supports available for AHBs) seeking to upgrade their property to a B2 level.

• The Better Energy Homes Scheme provides support to landlords for step-by-step retrofits.

• Landlords can also avail of grant support for attic and cavity wall insulation, which are low-cost measures that can be installed quickly and cost effectively.

In addition to these supports, a tax incentive is available to encourage small-scale landlords to undertake retrofitting works while the tenant remains in situ. This measure provides for a tax deduction of up to €10,000 per property, against Case V rental income, for certain retrofitting expenses incurred by the landlord on rented residential properties, for a maximum of two rental properties. Full details are set out in Section 32 of the Finance Act 2022.

Landlords will also soon be able to apply for loans under the forthcoming Home Energy Upgrade Loan Scheme. It is anticipated that the loans will be available in Q1 this year through participating retail lenders. Further details on the eligibility rules and other operational aspects of the Scheme will be available at that point.

It should also be noted that the Government’s Housing for All Plan commits to the introduction of a minimum BER for private rental properties, where feasible, from 2025, and to develop a roadmap to implement these standards. Housing for All also commits to the retrofitting of 36,500 local authority homes by 2030 as part of the achievement of the Climate Action Plan retrofit targets.

There are no plans to include HAP tenancies under the eligibility criteria for the Warmer Homes Scheme.