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Home Renovation Scheme - Budget 2015

The Home Renovation Incentive (HRI) has been extended to include landlords who are subject to income tax. It will apply to repairs, renovations or improvements to rental properties carried out on or after 15th October 2014.

The conditions as regards lower and upper limits and the granting of the tax credit remain unchanged from those applying to HRI for homeowners.

Full details on the operation of HRI for landlords will be included in the Finance Bill, to be published on 23 October 2014, and will be available on this site shortly.

Notification of works and payments in respect of rental properties cannot be entered on the HRI system at this time. Further details will be published on this site shortly.

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