Home owners who had qualifying work carried out and paid for between 25 October 2013 and 10 April 2014 need to get their contractor to enter their details online using the property owner’s LPT property ID now.
For works carried out and paid for from 11 April 2014, home owners should give their contractor their property ID but not their PPS number or PIN. If the contractor is not a HRI qualifying contractor, he or she won’t be able to enter the work details onto HRI online. It’s really important to check that the works details are entered onto HRI online before work starts. This is how the home owner will know if the contractor is tax compliant for HRI purposes. The home owner will not be able to claim the HRI tax credit if the contractor doesn’t qualify for the HRI and hasn’t entered the works and payment details onto HRI online.
The online system is very simple for contractors to use and for homeowners to check online – go to www.revenue.ie to login