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
  • insulation.

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:

  • carpets
  • furniture
  • appliances
  • 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.

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