Kieran O'Donnell (Limerick City, Fine Gael)
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My Department provides funding under the suite of Housing Adaptation Grants for Older People and People with a Disability, to assist people in private houses to make their accommodation more suitable for their needs. The grants include the Housing Adaptation Grant for People with a Disability, the Mobility Aids Grant and the Housing Aid for Older People. The grants are 80% funded by my Department, with a 20% contribution from the resources of the local authority.

The administration of the grants scheme, including the assessment, approval and prioritisation of grant applications under the various measures, is the responsibility of each local authority. In respect of members of a household residing in private rented accommodation, grants are available under the Housing Adaptation Grant for People with a Disability and the Mobility Aids Grant. These schemes are applicant based and are available to people with an enduring physical, sensory, mental health or intellectual disability, and to older people who experience mobility issues so that can continue to live independently at home.

In 2023, an Exchequer provision of over €72 million in funding, which included a Supplementary Exchequer provision of €6 million, was made available to facilitate the payment of over 13,000 grants, which compares favourably to the target of over 12,300 grants. The Exchequer funding available for these grants in 2024 is €74.5 million or over €93 million when including the local authority contribution, continuing the year on year increases since 2014.

Separately, Budget 2023 provides for a doubling of the cap on deductibility for a landlord’s pre-letting expenditure for previously vacant properties to €10,000 per property. The requirement for vacancy for associated expenditure to qualify for such tax deductibility has been reduced from 12 to 6 months. The Government provided further assistance to landlords under the Finance Act 2022, via a Government Committee Stage amendment passed in Dáil Éireann on 23 November to provide a new tax deduction (of up to €10,000) for landlords who undertake retrofitting works while the tenant remains in situ.