Revenue eBrief No. 043/24

20 February 2024

Repair and Leasing Scheme

Tax and Duty Manual Part 04-08-18 - Repair and Leasing Scheme - has been updated to clarify that the scheme includes both a direct lease agreement and a rental availability agreement and, while both a local authority and an approved housing body can enter into a direct lease agreement, only a local authority can enter into a rental availability agreement. 

Further clarifications are also provided in relation to the amounts that may be reimbursed under the repair and leasing scheme.  References to the Home Renovation Incentive have been removed.