HRI for homeowners and landlords

Choosing a HRI contractor

How do I know my contractor is a ‘Home Renovation Incentive (HRI) qualifying’ contractor?

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

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.

If the contractor is not a HRI qualifying contractor, they will not be able to enter the details to HRI online. It is important to check that the work details are on HRI online before work starts. If you don’t check and the Contractor is not a HRI qualifying Contractor you won’t be able to claim the HRI tax credit.

What should I give to my contractor?

Before any work begins, you should:

  • tell the contractor that you will be applying for the HRI Tax Credit
  • ask the contractor to confirm that the 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 does my contractor have 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 should contact your Revenue office before any work begins.

Next: How to claim the HRI Tax Credit