HRI for homeowners and landlords
Overview
Note
You cannot claim for any work carried out or paid for after 31 December 2018. The only exception to this closing date was if planning permission was in place by 31 December 2018. If so, work carried out between 1 January 2019 and 31 March 2019 qualified for the relief.
The Home Renovation Incentive (HRI) was a relief from Income Tax for homeowners, landlords and local authority tenants. You could claim the HRI Tax Credit for repairs, renovations and improvements to your home or rental property.
The qualifying works must have been completed between 2013 and 2018 by a qualifying contractor.
Homeowners could claim for qualifying work that was carried out and paid for from 25 October 2013.
Landlords could claim for work carried out and paid for from 15 October 2014.
Local authority tenants could claim for work carried out and paid for from 1 January 2017.
The claim must have been made through the HRI online sytem. The claim must have been made within 4 years after the year the qualifying work was paid for.
Next: How did HRI work?