Dáil Éireann Debate, Tuesday - 14 November 2017
125. Deputy Josepha Madigan asked the Minister for Finance if stair lifts in domestic dwellings are eligible for inclusion in the home renovation incentive; and if not, his plans to include stair lifts in the near future. [47997/17]
Amharc ar fhreagraThe terms of the Home Renovation Incentive (HRI) are set out in section 477B of the Taxes Consolidation Act 1997.
(a) I am advised by Revenue that the cost of installing a stair lift in a home can qualify for relief under HRI.
(b) I am also advised by Revenue that the cost of a stair lift qualifies for relief in respect of health expenses under the Tax Acts and a refund of VAT where it has been installed on the advice of a medical practitioner.
Assuming the various statutory requirements are met, relief may be claimed under either (a) or (b) above but not both.
