HRI for homeowners and landlords

When does the work have to be carried out?

If you are a homeowner, you may claim for qualifying work that was carried out and paid for from 25 October 2013. If you are a landlord, you may claim for work carried out and paid for from 15 October 2014. If you are a local authority tenant you may claim for work carried out and paid for from 1 January 2017.

You cannot claim for any work carried out or paid for after 31 December 2018.

The only exception to this closing date is if planning permission was in place and paid for by 31 December 2018. If so, work carried out between 1 January 2019 and 31 March 2019 will qualify for the relief.

Next: Value of the HRI Tax Credit