The Home Renovation Incentive (HRI), as announced by the Government in the last budget and introduced in the Finance Act (No. 2) Act, 2013, provides for tax relief for homeowners by way of a tax credit at 13.5% of qualifying expenditure incurred on repair, renovation or improvement work carried out on a homeowner’s only or main residence. The following is a summary of the principal features of the Incentive, as follows: a) It runs until the 31st December 2015 b) It provides t