Revenue eBrief No. 054/24

26 February 2024

Home Renovation Incentive (HRI)

The Home Renovation Incentive (HRI) was a scheme which enabled homeowners, landlords and local authority tenants to claim tax relief on repairs, renovations or improvement work carried out on their main home or rental property. The works must have been completed by a tax-compliant contractor and subject to 13.5% VAT.

As the latest tax year in which the relief could be claimed was 2019, the operational aspects of this Tax and Duty Manual have been removed as they are no longer relevant. The relief can be carried forward until fully utilised and the Tax and Duty Manual deals with this aspect of the relief.