Seán Fleming (Laois, Fianna Fail)
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358. To ask the Minister for Finance if income received by way of grants from the State in respect of the following items subject to income tax (details supplied); and if he will make a statement on the matter. [39052/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Housing Aid for Older People Grant Scheme, the Mobility Aids Grant Scheme and the Housing Adaptation Grant for Disabled People Scheme are housing grants which are administered by local authorities. I am advised by Revenue that grants received from these schemes are generally not considered to be income in nature and are therefore not subject to income tax.

The Solar Electricity Grant scheme is available to all homeowners, including landlords, to assist with the cost of buying and installing solar photovoltaic panels to increase the energy efficiency of homes. The scheme is administered by the Sustainable Energy Authority of Ireland. I am also advised by Revenue that grants received from this scheme are generally not considered to be income in nature and are therefore not subject to income tax.