HRI for contractors
When does the work have to be carried out?
Homeowners can claim for qualifying work that is carried out and paid for from 25 October 2013. Landlords can claim for work that is carried out and paid for from 15 October 2014.
Homeowners or landlords cannot claim for any work carried out or paid for after 31 December 2018.
The only exception to this closing date is if planning permission is required for the work. If this is in place by 31 December 2018, homeowners and landlords can claim for work carried out up to 31 March 2019. Relief will be granted in respect of payments made up to 31 December 2019.
Next: Value of the tax credit for homeowners or landlords