Brendan Griffin (Kerry South, Fine Gael)
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268. To ask the Minister for Finance the reason a home renovation incentive tax credit for works carried out in 2013 will not be made available to a person (details supplied) in County Kerry in 2014 to offset that person's tax liability; and if he will make a statement on the matter. [33261/15]

Michael Noonan (Limerick City, Fine Gael)
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The tax credit under the Home Renovation Incentive scheme can be only be claimed in the year after the qualifying work is carried out and paid for. Qualifying work that was carried out and paid for in the period 25 October 2013 (when the scheme began) to 31 December 2014 is all treated as if it arose in 2014. In that context, the tax credit under the Home Renovation Incentive (HRI) Scheme does not apply until 2015.

I am advised by the Revenue Commissioners that the in the case of the person concerned, while payments arose in 2013 these payments are treated as having been paid in 2014. Accordingly, the earliest year to which the tax credit can be applied is 2015.