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Deduction for retrofitting expenditure

  1. Overview
  2. Who can claim?
  3. How much relief can you claim?
  4. How to claim the relief
  5. Clawback of the relief

Overview

A new relief is available for landlords of rented residential premises. The relief allows you to deduct certain expenses incurred on retrofitting such premises in calculating your rental profits. The deduction is only available if you have received an approved retrofitting grant from the Sustainable Energy Authority of Ireland (SEAI).

You must carry out the retrofitting works between 1 January 2023 and 31 December 2025.

The relief is available for a maximum of two premises.

Next: Who can claim?

Published: 01 May 2024 Print this page

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