Dáil Éireann Debate, Thursday - 17 December 2015
160. Deputy Denis Naughten asked the Minister for Finance if he will ensure that the home renovation incentive scheme includes works by home-owners and landlords to install flood prevention measures which can reduce the risk of flooding to their properties; and if he will make a statement on the matter. [45998/15]
View answerThe Home Renovation Incentive provides tax relief by way of a tax credit at 13.5% of qualifying expenditure on repair, renovation and improvement works on a person's main home or rental property. I am informed by the Revenue Commissioners that works on a dwelling, which are aimed at preventing the risk of flooding, where they otherwise meet the terms of the Incentive, will qualify for relief.
