Deduction for retrofitting expenditure
How to claim the relief
You can claim the relief on your Income Tax Return. If you are a self-assessed taxpayer, you can claim the relief on your Income Tax Return in Revenue Online Service (ROS).
If you are a Pay As You Earn (PAYE) taxpayer, you can claim the relief on your PAYE Income Tax Return in myAccount.
You cannot claim a deduction for retrofitting expenditure against rental income for the year the retrofitting works take place for years 2023, 2024 and 2025. You claim the deduction for retrofitting expenditure against your rental income in the following year. For example, you can claim for retrofitting works carried out in 2023 as a deduction against rental income for 2024.
The Finance Act 2025 allows a landlord to claim for retrofitting expenses in the year of expenditure (rather than the following year) from 2026 onwards. For example, you can claim for retrofitting works carried out in 2026 as a deduction against rental income for 2026.
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