HRI for homeowners and landlords

  1. Overview
  2. How did HRI work?
  3. How will I receive my HRI tax credit?

How will I receive my HRI tax credit?

The relief was spread over the two years after the year the work was paid for. This is provided you had paid enough tax in each of the two years to claim it back.

Where the full use of the credit could not be made in those two years, the credit can be carried forward to later years. This applies to both Pay As You Earn (PAYE) and self-assessed taxpayers.

You can view any unused HRI credit:

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