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Version date: 1 January 2024 - onwards
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97B. Deduction for retrofitting expenditure.

(1) In this section -

'Act of 1982' means the Housing (Private Rented Dwellings) Act 1982;

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with a tax clearance certificate in accordance with section 1095 and such tax clearance certificate has not been rescinded under subsection (3A) of that section, and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

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