The Principal Act is amended by the insertion of the following section after section 97A:

"97B.

(1) In this section -

'Act of 2004' means the Residential Tenancies Act 2004;

'approved retrofitting grant' means any of the following:

(a) the grant commonly known as the Individual Energy Upgrade Grant;

(b) the grant commonly known as the One Stop Shop Service;

(c) any other grant administered by the Sustainable Energy Authority of Ireland and designated by order under subsection (2);

'qualifying contractor' means a person -

(a) who has been issued with a tax clearance certificate in accordance with section 1095 and such tax clearance certificate has not been rescinded under subsection (3A) of that section, and

(b) is either -

(i) a person to whom section 530G or 530H applies, or

(ii) in the case of a person who is not a subcontractor (within the meaning of Chapter 2 of Part 18), a person who satisfies the conditions specified in subsection (1) of section 530G or subsection (1) of 530H, other than the conditions specified in paragraphs (a) and (b) of either of those subsections;

'qualifying expenditure' means expenditure -

(a) incurred by the person chargeable on qualifying works in the relevant period, and