Taxes Consolidation Act 1997 section 477A

Relief for energy efficient works

Section 477A provided income tax relief for individuals who paid an approved contractor to carry out energy efficient works on their home, although the section was never brought into operation and was repealed before it could take effect.

• Relief was given at the standard rate of income tax on qualifying expenditure paid to an approved contractor for energy efficient works listed by the Sustainable Energy Authority of Ireland (SEAI).
• Qualifying expenditure was capped at €10,000 for single assessment and €15,000 for joint assessment, with an overall maximum of €15,000 per residence and a programme-wide cap of €150 million.
• The contractor had to be registered and approved by SEAI and hold either a tax clearance certificate under section 1095 or a relevant contracts tax certificate of authorisation under section 531.
• Relief was available only by way of repayment, and no relief could be claimed for any part of the expenditure met by State grants, insurance recoveries or other reimbursements.