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| Property Grants in Ireland |
Thatching Grants
A grant of two-thirds of the cost is available towards the cost of renovating thatched roofs of owner-occupier houses. A higher level of assistance is available for houses on specified offshore islands. There is no assistance available for new thatched roofs.
Essential repairs grants
This grant is used to improve homes that are not fit to live in. It is targeted mainly at elderly people living in rural areas. By paying the grant, the local authority aims to help the person stay in their own home rather than move to local authority housing.
Gaeltacht area house grants
Grants for the building of new homes and improvements to certain existing homes are available to qualifying applicants in Gaeltacht areas.
Qualifying areas are located in the following counties:
Donegal, Mayo, Galway, Kerry, Cork, Waterford, Meath (Rath Cairn)
Grants also apply to certain islands off the coast of these counties as follows: Coast of Galway (Aran islands), Mayo (Inishturk), Donegal (Tory and Aranmore), Cork (Cape Clear).
If you wish to obtain such a grant, you must speak Irish as the first language of your household. You do not have to live in the Gaeltacht while your new house is being built. However, the grant will not be paid to you until you and our family are living permanently in your new home. The house in question does not have to be your first home purchase.
Existing House Grants
Essential repairs 5,100 - 15,300
grant
Provision of water supply 2,420 -3,630
Sewerage system 1,040 - 1,560
Bathroom 1,560 - 2,340
Improvement of sanitation 640 - 960
Extension (per room) 1,280 - 1.920
Renewal of thatched roof 7,000 - 10,500
The following are the maximum rates available:
New House Grants
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Grants for houses on the mainland: 5,100 euros
Grants for houses on designated islands: 15,300 euros
Individual water supply grant scheme
Under this scheme, if your existing house is not connected to either a public or group scheme, you will be eligible for a grant. The grant is worth up to 2,031 euros (or 75% of the cost of work, whichever is the lesser) and must be used for the provision of a new water supply or the upgrading of an existing one. A local authority inspection will be carried out before any work starts. The kind of work eligible for the grant is the drilling of a new well or the provision of essential pumping or water filtration/disinfection equipment. Further information and application forms are available from your local authority.
Disabled persons grant
Local authorities may pay a grant for the provision of additional accommodation or necessary works of adaptation to your house to meet the needs of a disabled member of the household.
Do I qualify?
You may qualify if the proposed works are necessary to render the house more suitable for the needs of the disabled person as his/her normal place of residence and the cost of the works is more than 254 euros. There is no income limit for eligibility.
How much is the grant worth?
For private houses:
· Up to 90% of the works approved by the local authority
For houses let by the local authority
· The full costs of the works approved by the local authority
Normally the grant will not exceed 20,320 euros where the house being adapted is more than one year old. Where a house is less than one year old or where a new house is being specifically provided and is suitable designed to meet the needs of a disabled person the grant will not normally exceed 12,700 euros.
How do I meet the other 10% of the cost of the works?
You may fund your share of the costs from your own resources or by means of a loan from a bank, building society etc. If you are unable to obtain a loan from a bank or building society, your local authority may be able to advance you a house improvement loan to cover your share of the cost.
Further Information
The disable persons grant is available from County Councils, County Borough corporations and Sligo Borough Corporation. If you feel that the scheme is an option that may be suited to your circumstances, contact your local authority for further information
Rural renewal scheme
The rural renewal scheme, which is aimed at regenerating parts of the Upper Shannon region, was first introduced in 1998. The scheme provides tax incentives for commercial and residential developments.
Outline of the scheme
The scheme covers all of the counties of Leitrim and Longford as well as certain areas in counties Cavan, Roscommon and Sligo. It is based on District Electoral Divisions.
Two different tax reliefs are available under the scheme in respect of expenditure incurred on the construction, refurbishment and conversion of residential property l located in these areas.
*Owner-occupier relief – where an individual is allowed the cost of all or
part of the expenditure on his/her main residence as an additional tax
free allowance.
· Rented residential accommodation relief – where the owner is allowed deduct all or part of the expenditure on a rented house in
calculating his/her rental income
Owner-occupied Accommodation
The Relief
An individual who incurs expenditure on the construction, refurbishment, conversion or purchase or his/her house, which is a qualifying house, is entitled to an additional tax-free allowance:
5% per annum of the expenditure for 10 years in respect of new construction.
10% per annum of the expenditure for 10 years in respect of refurbishment or conversion.
The cost of the site does not qualify for relief and, in refurbishment or conversion cases, neither does the cost of the building on which the work was carried out.
Tax relief is due only for work carried out between 6th April 1999 and the 31st December 2004. This is called the qualifying period.
Relief is due only where the individual first uses the house, after the expenditure has been incurred. As his/her main residence. For example, if the owner lets the house for a period and then occupies it as his/her main residence no relief is due.
Where expenditure is incurred by two or more individuals, it is apportioned on the basis of the actual expenditure incurred by each individual.
Where the individual ceases to use the house as his/her main residence or the house ceases to be a qualifying house the relief no longer applies. Any relief granted is not withdrawn. A subsequent purchaser of the house is not entitled to the relief.
Qualifying house
A house is a qualifying house where:
It is first used, after the expenditure is incurred, as the main residence of the individual claiming relief.
The site is wholly within an area specified in appendix 1.
It is solely used as a dwelling.
The total floor area is not less than 38 square metres and not more than 210 square metres.
How relief is granted
Tax relief is granted at the individuals highest rate of tax. It can be given either by increasing an individuals tax-free allowance during the year or by repayment of tax at the end of the tax year. Where the individual is self-employed the tax relief will be given in the annual tax assessment.
How to claim the relief
Claim for the relief should be made to the individuals tax office. Individuals who make their tax returns under self-assessment should claim the relief on their tax returns for the appropriate year. A form RRS 1 for claiming the relief is required. Use of this form, which is not mandatory, will ensure that the relief is allowed with minimum delay.
The following documents, as appropriate, are required in support of a claim. They should be retained and forwarded to the tax office if requested.
A certificate of compliance, in the case of a newly constructed, refurbished or converted house purchased from a builder. This is evidence that the house complies with the floor area requirements and standards for construction and improvement.
A Certificate of Reasonable Cost where a refurbished or converted house is to be lived in by the person who refurbished/converted it or had it refurbished/converted.
In the case of a sale, a copy of the memorandum of agreement between the parties showing the sale price.
Where a house is constructed, a statement of the total cost of the work and the site cost. If any of the work was carried outside the qualifying period, details of the cost of work carried out between 6th April 1999 and 31st December 2004.
Where a house is refurbished or converted, a statement of the total cost of the work, site cost of the house and the cost of the building refurbished/converted into the house. If any of the work was carried outside the qualifying period, details of the cost of the work carried out between 6th April 1999 and 31st December 2004.
In the case of a purchase from a builder the above mentioned statements should be obtained from the builder. These statements should be obtained before the purchase is finalised, as they will be required for the purpose of making a claim.
Owner-occupation and sharing arrangements
Owner-occupiers may decide to share their house with family or friends. In such situations the owner-occupier relief continues to apply, provided that the house continues to be used by the individual as his/her main residence in the tax year involved. Any income from the sharing arrangement should, of course, be included in the owner-occupiers tax return.
Further Information
Enquiries regarding taxation matters can be made to your local tax office or by telephoning the Central Telephone Information Office at
01-8780000
Copies of the booklet Rural Renewal Scheme are available from the Revenue Forms and Leaflets Service, tel: 01-8780100
Enquiries regarding Certificates of Compliance and Certificates of Reasonable Cost should be addressed to the Department of the Environment and LocalGovernment, Housing Grants Section, Room F9/10, Government Offices, Ballina, Co. Mayo, Telephone: 096-70677
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