S477B of the Taxes Consolidation Act 1997 provides for the Home Renovation Incentive (HRI), which terminated in accordance with its sunset clause on 31 December 2018.
With regard to the specific case raised by the Deputy, I am advised by Revenue that it has reviewed the person’s eligibility for HRI and, having considered the issues involved, is satisfied that she qualifies for the scheme.
The tax relief will be applied to the person’s salary over two years (2019 and 2020) in accordance with the rules of the scheme. A revised Revenue Payroll Notification, incorporating the relief for 2019, will issue to the person’s employer in the coming days. The relief, including any refund due for 2019, will be paid to the person once the revised instruction is input by her employer.
I am further advised that the person concerned has been contacted directly and the position has been explained to her.