Revenue eBrief No. 31/17

April 2017

Home Renovation Incentive (HRI)

Tax and Duty Manual Part 15-01-43 in relation to the Home Renovation Incentive (HRI) has been updated to reflect the changes made by section 8 of Finance Act 2016.

Under those changes, HRI has been extended (i) to 31 December 2018 and (ii) with effect from 1 January 2017, to include qualifying expenditure incurred by a local authority tenant where the tenant has received prior written consent from the local authority to carry out the works.