HRI for homeowners and landlords

How to claim the HRI Tax Credit

When can I claim Home Renovation Incentive (HRI)?

You can claim for HRI from 1 January in the year after the qualifying work has been paid for. The claim must be within 4 years after the year the qualifying work was paid for.

How do I apply for HRI?

You must make your claim through the HRI online system. You can access the service through:

  • myAccount if you pay tax through PAYE, by clicking on 'Home Renovation Incentive' on the 'Property Services' card
  • Revenue Online Service (ROS) if you pay tax through self-assessment.


The HRI tab will only be visible to you if you are a Local Property Tax (LPT) registered customer.

Before you can make your claim for HRI you must have no outstanding returns or payments for your LPT or Household Charge.

How will I receive my HRI Tax Credit?

You will receive your HRI Tax Credit over the two years after the year the work was paid for. The credit will be divided equally between the two years. This is provided you have paid enough tax in each of the two years to claim it back.

Where the full use of the credit cannot be made in those two years, the credit will be carried forward to later years. This is for both Pay As You Earn (PAYE) and self assessment taxpayers.

If you are a local authority tenant you should contact your Revenue office.