Government Tax Incentive

The scheme provides for a tax credit for homeowners on repair, renovation or improvement work to a principal private residence. Qualifying work must cost a minimum of €5,000 excluding VAT. The credit will be calculated at 13.5% on spending between €5,000 and €30,000. The maximum level of tax is €4,050. Works that qualify include extensions, garages, attic conversations, supply and fitting of kitchens, bathrooms and built in wardrobes, window fittings, plumbing, tiling, rewiring and plastering. Building Contractors who are VAT registered in Ireland and tax compliant are eligible to carry out work under the incentive. Owner occupiers of a principal private residence who are tax compliant are eligible. Specifically, the homeowners LPT and Household Charge must be up to date. Further information on the scheme is available on the Revenue website.