HRI for homeowners and landlords

Choosing a HRI contractor

A HRI qualifying contractor is one who is participating in the HRI scheme. This means the contractor is registered for Value Added Tax (VAT) and is tax compliant.

It is important to check that your contractor is a HRI qualifying contractor before work starts. If your contractor is not a HRI qualifying contractor, you will not be able to claim the HRI tax credit.

How to check if a contractor is qualifying

You will know your contractor is a HRI qualifying contractor when you check HRI online. If you can see the work details the contractor entered, you know the contractor if qualfying.

If a contractor is not a HRI qualifying contractor, they will not be able to enter the details to HRI online.

What you must do before work begins

Before any work begins, you must:

  • tell the contractor that you will be applying for the HRI Tax Credit
  • ask the contractor to confirm that they are a qualifying contractor under the scheme
  • ask the contractor to enter the details of the work through HRI online
  • give your contractor details of your Property ID (your Property ID is included on your Local Property Tax (LPT) letters from Revenue)
  • tell the contractor if it is a rental property.

What your contractor has to do

The contractor must then enter the details of the work through HRI online. It is up to you to confirm that the contractor has done this before the work begins. They must also enter payment details as you make them. You will be unable to claim the HRI Tax Credit if the contractor does not do this.

Local authority tenants

If you are a local authority tenant, you must contact your Revenue office before any work begins.

Next: How to claim the HRI Tax Credit