Dáil Éireann Debate, Wednesday - 6 July 2016
85. Deputy Jim O'Callaghan asked the Minister for Finance his proposals to consider introducing incentive schemes under the home renovation scheme which would provide tax relief for making homes safe such as by ensuring that gas pipes inside a house are a different colour to water pipes and to ensure that no accidental connections to the wrong pipe occur which would cause a serious accident. [19937/16]
View answer86. Deputy Jim O'Callaghan asked the Minister for Finance if he will consider introducing incentives in addition to the home renovation scheme which would permit persons to purchase a gas boiler directly from the supplier when replacing an old gas boiler to ensure that they get the boiler for the cheapest price, given that this would incentivise them to change their old gas boilers, thus promoting safety. [19938/16]
View answer87. Deputy Jim O'Callaghan asked the Minister for Finance if he will consider introducing additions to the home improvement scheme for the installation of triple glazed windows which would radically improve energy efficiency in homes. [19939/16]
View answerI propose to take Questions Nos. 85 to 87, inclusive, together.
The Home Renovation Incentive provides tax relief by way of a tax credit at 13.5% of qualifying expenditure on repairs, renovations and improvement works on a person's main home or rental property. Works such as the replacement of a gas boiler, replacement of pipes or the installation of triple-glazed windows come within the terms of the Incentive, where they otherwise meet the qualifying conditions.
While promoting the repair, renovation and improvement of properties, the incentive is designed in such a way to ensure that works are carried out by tax compliant contractors and that property owners comply with their LPT obligations. When engaging a contractor, it is a matter for each property owner to secure terms which are considered most favourable to the property owner. This scheme does not cover the purchase of building goods by a taxpayer directly from suppliers.
As the works mentioned come within the terms of the Incentive, where they otherwise meet the qualifying conditions, I have no plans to amend the Incentive along the lines suggested by the Deputy.
The Home Renovation Incentive has been very successful to date, and is due to expire at the end of 2016.
