HRI for homeowners and landlords
What type of work qualifies under HRI?
To qualify for the tax relief, you must have paid Value-Added Tax (VAT) at 13.5% on the work done to your qualifying property. Examples of qualifying works 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 cannot be included in your claim for tax relief. These are goods or services that are provided by your contractor with a VAT rate of 23%. Examples of goods and services that do not qualify include:
- services such as architects' fees.
If you buy materials yourself, for example, paint or tiles, you cannot include them in your claim for tax relief.
Next: What type of property qualifies under HRI?