Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that taxpayers availing of the Home Renovation Incentive (HRI), which ended in 2018, were required to provide details of the value of the work and the category/type of work being completed. Other information was also collected, such as the Local Authority area of the property which underwent the works. These data were compiled and published on the Revenue website and can be accessed at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/index.aspx.

I am also advised by Revenue that taxpayers availing of the Help to Buy (HTB) scheme are required to provide details on the type of claim (self-build or purchase), the value of the property, loan-to-value ratio as well as the county of the property. These data are compiled and published on the Revenue website on a monthly and annual basis and can be accessed at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/index.aspx.

In relation to the income of the households making such claims, I am advised by Revenue that tax returns are submitted on a taxpayer unit basis, rather than at a household level. A taxpayer unit refers to a single taxpayer or a couple who have elected to be jointly assessed. Therefore, any income level data available are on a taxpayer unit basis, rather than a household level basis. In the case of the HTB scheme, the amount that could be claimed was determined by reference to historic income tax payments rather than current income. However, Revenue prepared information on the income levels of claimants as part of a review of the HTB scheme carried out by Mazars on behalf of my Department. This report can be accessed at www.gov.ie/en/publication/ccc22-budget-2023-taxation-measures/ (page 38 of the publication entitled ‘Help to Buy Scheme Review - final report’). Statistical data in relation to taxpayers who benefitted from the HRI scheme has not been prepared.

I am further advised by Revenue that as applications for the Solar Electricity Grant do not involve tax returns or do not feature on a tax return there is no basis from taxpayer records on which to determine the income level of applicants or to establish if those applicants have previously availed of the HRI or the HTB.