THIS SCHEME HAS BEEN EXTENDED BY ANOTHER YEAR UNTIL THE END OF DECEMBER 2018

WHAT IS IT?

It is a plan to help homeowners with the cost of carrying out home improvements.

WHAT IS COVERED?

• Extensions
• Attic Conversions
• Roof Repairs and Replacement
• New Kitchens
• New Windows
• Garage Conversions
• Bathrooms
• Porches
• Conservatories
• Heating, Etc.

WHAT IS NOT COVERED?

• Cookers
• Fridges
• Washing machines
• Carpets
• Furniture
• T.V.  stereo etc.

WHO CAN AVAIL OF THE SCHEME?

• Any homeowner who pays tax and is up to date with their taxes, including property tax.

WHO CAN CARRY OUT THE WORKS?

• Any building contractor who is tax compliant, ie, has a tax clearance certificate.

WHEN DOES THE SCHEME BEGIN?

• 25th October 2013

HOW MUCH IS THE REBATE?

• 13.5% of the cost before vat. In essence they are giving you back the vat. ( provided all of the work is charged @ 13.5% vat)

WHAT ARE THE RESTRICTIONS?

• The work must cost between € 5,000 and € 30,000 (both figures before vat. is added)
  The house must be your principal private residence.

HOW DOES IT WORK?

• You pay the full amount to your building contractor. When the job is finished you submit a claim to the revenue.

HOW IS IT PAID?

• It is paid as a tax credit spread over two years.

WILL THE IMPROVEMENT WORK AFFECT THE VALUATION OF THE HOUSE FOR PROPERTY TAX PURPOSES?

• No.

HOW DO YOU CLAIM?

• Your building contractor must register the works with the revenue commissioners before commencement. He needs your Property Tax ID Number to do that.

  You should then go online to make sure he has done that before the job starts. If the job is not registered beforehand you will not be able to claim.

  When the job is finished you can then make your claim through the same website.