Deduction for retrofitting expenditure
Who can claim?
You can only claim the deduction where you have undertaken retrofitting works on a ‘qualifying premises’. A qualifying premises is one that:
- is situated in the State
- is owned by you
- continues to be let to a residential tenant throughout the period in which the qualifying works are carried out
- and
- is occupied by a tenant:
- where the tenancy is registered with the Residential Tenancies Board (RTB)
- or
- is a former rent controlled property which is exempt from the requirement to register with the RTB.
The deduction is only available if you:
- have received an approved retrofitting grant from the Sustainable Energy Authority of Ireland (SEAI)
- have complied with your Local Property Tax (LPT) obligations in respect of the premises
- and
- have a valid Tax Clearance Certificate.
Next: How much relief can you claim?