As the Deputy may be aware, I have announced an extension to the Home Renovation Incentive (HRI) for a further year until 31 December 2016. The incentive provides tax relief for homeowners by way of a tax credit at 13.5% of qualifying expenditure incurred on repair, renovation or improvement work carried out on a principal private residence. Qualifying expenditure is that which is subject to the 13.5% VAT rate. The work must cost a minimum of €5,000 (inclusive of VAT) which would attract a credit of €595. Where the cost of the work exceeds €30,000 (exclusive of VAT) a maximum credit of €4,050 will apply. The credit is payable over the two years following the year in which the work is carried out. This credit is available for works done to a principal primary residence, but would not apply to works carried out in a communal area in an apartment block, which would generally be covered by management fees payable by the owner occupiers.
Grant assistance is a matter for my colleague, the Minister for Environment, Community and Local Government.