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HRI for contractors

  1. Overview
  2. How does HRI work?
  3. What is a HRI qualifying contractor?
  4. What type of work qualifies under HRI?
  5. What type of property qualifies under HRI?
  6. When does the work have to be carried out?
  7. Value of the tax credit for homeowners or landlords

What type of work qualifies under HRI?

To qualify for the tax relief, you must charge Value Added Tax (VAT) at 13.5% on the work done to the property. Examples of qualifying work include:

  • painting, decorating and tiling
  • plastering, plumbing and rewiring
  • bathroom upgrades
  • fitted kitchens
  • window replacement
  • extensions and attic conversions
  • garages, driveways and landscaping
  • septic tank repair or replacement.

Work that does not qualify

Some goods and services can not be included in the claim for tax relief. These are goods or services that you provide with a VAT rate of 23%. Examples of goods and services that do not qualify include:

  • carpets
  • furniture
  • appliances
  • services such as architect's fees.

Next: What type of property qualifies under HRI?

Published: 11 January 2022 Print this page

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