With effect from 1 January 2014, Irish Water is responsible for public water services. Irish Water is responsible for water services infrastructure including water supply pipes or drainage pipes extending from a waterworks or waste water works to the curtilage of a private dwelling. Under Section 54 of the Water Services Act 2007, responsibility for maintenance and replacement of any water or wastewater pipes, connections or distribution systems which are located within the boundary of their property rests with the owner. In the case of local authority houses, repairs would be carried out by the local authority in their capacity as owner of the property. Similarly, landlords would have duties with respect to properties they own.
Householders may qualify for relief under the Home Renovation Incentive (HRI) Scheme introduced under Section 5 of the Finance (No. 2) Act 2013. The HRI scheme covers main residence repairs, renovations and improvements, including plumbing works. The scheme is administered by the Revenue Commissioners and full details are published on Revenue’s website at: http://www.revenue.ie/en/tax/it/reliefs/hri/hri-general-faqs.html.
