Landscaping Ireland and The Home Renovation Incentive Scheme (HRI)

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Update March 7th 2013:

I interviewed Pat Moland of The Irish Tax and Customs Revenue – or The Revenue Commissioners [on The garden radio show] as they are better known, to discuss the Home Revenue Incentive Scheme [HRI] from both the client and contractors perspective.


The Home Renovation Incentive Scheme (HRI), according to CitizensInformation.ie is:

A new Revenue scheme enables homeowners to claim tax relief on repairs, renovations or improvement work that is carried out on their homes by tax-compliant contractors and is subject to 13.5% VAT.

The Home Renovation Incentive (HRI) will be paid in the form of a tax credit at 13.5% of qualifying expenditure, which can be set against your income tax over 2 years. In general, qualifying work must be done between 25 October 2013 and 31 December 2015.

Of note, according to Peter Donegan ~ that’s me as a by the way:

The Home Renovation Incentive Scheme also includes landscaping.

In a little more detail, Revenue.ie note:

Finance (No 2) Bill 2013 provides for a Home Renovation Incentive (HRI) scheme, which will run from 25 October 2013 to 31 December 2015. The Incentive provides for tax relief for Homeowners by way of an Income Tax credit at 13.5% of qualifying expenditure on repair, renovation or improvement works carried out on a main home by qualifying Contractors.

Qualifying expenditure is expenditure subject to the 13.5% VAT rate.

The works must cost a minimum of €4,405 (before VAT), which will attract a credit of €595. Where the cost of the works exceeds €30,000 (before VAT), a maximum credit of €4,050 will apply.

The credit is payable over the two years following the year in which the work is carried out and paid for. 2015 will be the first year for HRI tax credits.

The works must be carried out on or after 25 October 2013 and up to 31 December 2015. Homeowners must be Local Property Tax compliant in order to qualify under the Incentive while Contractors must be VAT registered and tax compliant in order to qualify to carry out works under the HRI.

If I’m honest after that point it all can all get a bit little overly official sounding over on the Revenue website, but feel free to pop across and let me know if you find out anything I don’t note here.

That said, the Citizens Information website does explain it in terms a little easier to understand.

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