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.
Next: What type of property qualifies under HRI?