2. Information for Homeowners, or Landlords on HRI

2.1. How should I choose a Contractor?

While the decision is yours, good practice on engaging a Contractor can be summarised as follows - make sure you take some time when selecting a Contractor to carry out the work; look for written quotes from several Contractors; remember that the cheapest quote does not necessarily mean the best value or quality work; also ask for examples of previous work or references from previous clients; ask for an agreement in writing before the Contractor begins any work, describing what the Contractor will do and the costs. You may also wish to check if the Contractor is insured. It’s also good practice to keep copies of all documents relating to the work.

2.2. How can I ensure that the Contractor qualifies under the HRI before work starts?

You will know your Contractor is a HRI qualifying Contractor when you check HRI online and see the work details the Contractor entered. Once you see the details on HRI online, you know the Contractor qualifies. You don’t need to ask for evidence of his or her VAT registration, tax compliance, Tax Clearance Certificate or RCT Rate Notification.

If the Contractor is not a HRI qualifying Contractor, he or she will not be able to enter the details. So it’s really important to check that the works details are on HRI online before work starts.

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2.2.1. What should I do if the Contractor tells me I don't qualify?

You should confirm this for yourself by checking the pdfHome Renovation Incentive (HRI) Guide for Homeowners or Landlords (PDF, 820KB), the HRI FAQs or by phoning your local Revenue office. You can find contact details for your local Revenue office at Contact Locator.

2.3. What should I give to my Contractor?

You should give your Contractor details of your Property ID (which was included on any Local Property Tax (LPT) letters from Revenue). Your Contractor will need the Property ID to enter your works and payments details on HRI online. Important, do not give your Contractor your PPSN or the PIN you received in connection with LPT.

pdfSample LPT Letter (PDF 336KB)

Multi Property Owners should log in to LPT online and click on "Manage a different Property" to find the Property ID for the Address.

2.4. How do I make my claim?

Homeowners can claim from 13 January 2015, using myAccount or ROS. This includes claim for works carried out and paid for between 25 October 2013 and 31 December 2013.

Landlords can claim from January 2016 using myAccount or ROS. This includes claim for works carried out and paid for between 15 October 2014 and 31 December 2014. You don't need to send documents to Revenue with your claim. However, if Revenue has any queries on your claim, we may ask you for them later so you should keep them safely. (See Information on claiming the HRI tax credit)

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2.5. How will I receive the tax credit?

The HRI tax credit will be included in your tax credits over two years. Your tax credit is 13.5% of the qualifying expenditure before VAT. It will begin in the year after the work is carried out and paid for.

For example:

  • You hired a builder to carry out a bathroom renovation for €10,000 (before VAT at 13.5%). The work was carried out and paid for in April 2014. Your builder entered the details to HRI online.
  • You hired a painter to carry out internal and external painting for €2,000 (before VAT at 13.5%). The work was carried out and paid for in September 2014. Your painter entered the details to HRI online.
  • You claim your tax credit in January 2015
  • Your tax credit is €12,000 x 13.5% = €1,620
  • You receive your tax credit of €810 in 2015 and €810 in 2016

For PAYE taxpayers, the HRI tax credit will be included in their tax credits over two years, spread evenly across pay dates each year.

For self assessed taxpayers, the tax credit will be included in their self assessment over two years, half the tax credit each year.

If you don't use all of your HRI tax credit in any year, it won’t be refunded to you but it can be given as a tax credit in the next and following years

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2.5.1. If my pay goes down or if I lose my job will I still receive the tax credit?

Yes. You will still receive the full tax credit but it may be spread over more years.

2.6. How do I know if I'm on Revenue's Local Property Tax (LPT) Register as an Owner or joint Owner of the main home?

If you received Local Property Tax correspondence from Revenue in your name, you are on Revenue's LPT Register. If you filed your LPT Return electronically and added another Owner (PPSN and name), the joint Owner is also on Revenue's LPT Register.

2.6.1. If I’m not on Revenue's Local Property Tax Register as an Owner or joint Owner of the main home what should I do?

You should telephone the LPT Helpline at 1890 200 255 to be added as an Owner or joint Owner.

2.6.2. I haven't filed an LPT Return or paid LPT, what should I do?

You can file your LPT Return and arrange your LPT payment online at LPT online using your Property ID and PIN. Alternatively, if you wish to file and arrange payment by telephone or if you have any queries about filing the Return or about payment options, you can telephone the LPT Helpline at 1890 200 255.

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2.6.3. I haven't paid the Household Charge, what should I do?

You can pay the arrears by any of the following methods:

  • By cheque, postal order or similar which should be sent to LPT Branch, Revenue Commissioners PO Box 1, Limerick. We recommend that customers note their Property ID on the back of the cheque or postal order
  • By calling the LPT Helpline 1890 200 255 and paying by debit or credit card
  • By accessing the LPT online system on Revenue's website www.revenue.ie using your PPSN, Property ID and PIN, and choosing from the available payment options.

2.6.4. Will the value of my Property for LPT purposes change as a result of the repair, renovation or improvement work?

The valuation of your Property for LPT purposes on 1 May 2013 will stay the same for 2013, 2014, 2015 and 2016 no matter what improvements you make to your Property.

2.7 Where can I get further information or assistance?

Information is available in the pdfHome Renovation Incentive (HRI) Guide for Homeowners or Landlords (PDF, 820KB). The FAQs will be updated on an ongoing basis. If you need further information in the meantime, you can find contact details for your local Revenue office at Contact Locator.

While this scheme is administered exclusively through Revenue’s online systems, local Revenue offices are available to provide assistance to customers who don’t have online access. You can find contact details for your local Revenue office at Contact Locator.

March 2017

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