The Principal Act is amended by inserting the following after section 477:

"477A.

(1) In this section -

'appropriate percentage', in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;

'approved contractor' means a person who is a registered person and at the time of carrying out the qualifying work has -

(a) a tax clearance certificate issued under section 1095, or

(b) a certificate of authorisation issued under section 531;

'Authority' means the Sustainable Energy Authority of Ireland;

'certificate of payment', in relation to an individual, means a certificate issued by the Authority certifying that the individual has incurred qualifying expenditure and stating the amount of the qualifying expenditure so incurred;

'qualifying expenditure' means expenditure not exceeding the relevant limit incurred on qualifying work carried out by an approved contractor on a qualifying residence;

'qualifying residence' means a residential premises situated in the State in respect of which no rent is received or receivable by the individual making a claim under this section other than any rent that forms part of any relevant sums (within the meaning of section 216A) received by the individual in respect of that residential premises;

'qualifying work' shall be read in accordance with subsection (2);

'registered person' means a person who is registered with, and approved by, the Authority to carry out qualifying work;