Know Your Rights: Home Renovation Incentive

 November 2013

Question

I need to carry out some house repairs. What is the new scheme for home renovation that was announced in Budget 2014?

Answer

The Home Renovation Incentive (HRI) is a new scheme that enables homeowners to claim tax relief on repairs, renovations or improvement work carried out on their homes. The incentive will be paid in the form of a tax credit at 13.5% of qualifying expenditure, which can be set against your income tax over 2 years. You must be paying income tax – under PAYE or self-assessment – to avail of the incentive. You must also be up to date with your Local Property Tax obligations.

Any contractor you use must be registered for Value Added Tax (VAT) in Ireland and be tax-compliant. If several contractors, such as a builder, a plumber and an electrician, carry out qualifying work on your home, you can combine the cost of the works to make up the minimum qualifying expenditure of €5,000 excluding VAT at 13.5%. (The maximum qualifying expenditure is €30,000 excluding VAT at 13.5%).

Repair, renovation or improvement work subject to VAT at 13.5% all qualify for the HRI,  including extensions, garages and attic conversions; the supply and fitting of kitchens, bathrooms and built-in wardrobes; fitting of windows; plumbing, tiling, rewiring and plastering. Work subject to VAT at 23% (such as architect’s fees) is not covered. Neither are items such as furniture, white goods or carpets.

The work must be carried out and paid for between 25 October 2013 and 31 December 2015. Qualifying work between 25 October 2013 and 31 December 2013 will be treated as if it was carried out and paid for in 2014. In general, the tax credit will be payable over the 2 years following the year in which the work is carried out and paid for. If you are a PAYE taxpayer, the amount of the allowable credit will be included in your annual Tax Credit Certificates. If you are a self-assessment taxpayer, it will be incorporated into your tax assessment.

Further information is available on revenue.ie and from the Citizens Information Centre below.

Know Your Rights has been compiled by Dungloe Citizens Information Service which provides a free and confidential service to the public.

Tel: 0761075430 Address: Dungloe Public Services Centre

Information is also available online at citizensinformation.ie and from the Citizens Information Phone Service, 0761 07 4000.

 

Bíodh Eolas agat ar do Chearta: An Dreasacht Athchóirithe Tí

Ceist

Is gá dom tabhairt faoi roinnt deisiúcháin tí. Céard í an scéim nua le haghaidh athchóiriú tí a fógraíodh i mBuiséad 2014?

Freagra

Scéim nua atá sa Dreasacht Athchóirithe Tí (DAT) a chuireann ar chumas úinéirí tí chun faoiseamh cánach a éileamh ar dheisiúcháin, athchóirithe nó ar obair feabhsaithe a rinne siad ina dtithe. Íocfar an dreasacht seo i bhfoirm chreidmheas cánach ar ráta 13.5% den chaiteachas incháilithe, a chuirfear i gcoinne do chánach ioncam thar thréimhse 2 bhliain. Ní mór go bhfuil cáin ioncaim á híoc agat – faoi ÍMAT nó faoi fhéinmheasúnú – chun fáil a bheith agat ar an dreasacht. Sa mhullach air sin, ní mór go bhfuil do chuid Cáin Mhaoine Áitiúla go léir íoctha agat.

Ní mór go mbeidh aon chonraitheoir a úsáideann tú cláraithe le haghaidh Cáin Bhreisluacha (CBL) agus ag comhlíonadh a dhlíthe cánach. Má thugann roinnt conraitheoirí, ar nós tógálaí, pluiméir agus leictreoir, faoi obair incháilithe ar do theach, is féidir leat costas na n-oibreacha a shuimiú chun an caiteachas íosta incháilithe €5,000 a bhaint amach, gan CBL ar ráta 13.5% a chur san áireamh. (Is é an caiteachas uasta incháilithe €30,000 gan CBL a áireamh ar ráta 13.5%).

Déantar obair dheisiúcháin, athchóirithe nó feabhsaithe faoi réir CBL ar ráta 13.5% a cháiliú don DAT, lena n-áirítear síneadh, garáistí agus athchóiriú áiléir; cistineacha, seomraí folctha agus vardrúis ionsuite a sholáthar agus a fheistiú; fuinneoga a fheistiú; pluiméireacht, tíliú, athshreangú agus plástráil. Ní chuimsítear obair atá faoi réir CBL ar ráta 23% (ar nós táillí ailtirí). Níl earraí ar nós troscáin, earraí bána nó cairpéad cuimsithe.

Ní mór go ndéantar an obair agus go n-íoctar aisti idir 25 Deireadh Fómhair 2013 agus an 31 Nollaig 2015. Caithfear le hobair incháilithe idir an 25 Deireadh Fómhair 2013 agus an 31 Nollaig 2013 amhail ar déanta agus ar íocadh aisti i 2014. Go ginearálta, beidh an creidmheas cánach le híoc thar an dá bhliain i ndiaidh na bliana ina ndéantar an obair agus ina n-íoctar aisti. Más cáiníocóir ÍMAT thú, cuirfear san áireamh an méid den chreidmheas incheadaithe i do Dheimhnithe bliantúla Creidmheas Cánach. Más cáiníocóir féinmheasúnaithe thú, cuirfear san áireamh é i do mheasúnú cánach.

Tá fáil ar bhreis faisnéise ar revenue.ie agus ón Ionad um Fhaisnéis do Shaoránaigh thíos.

Chuir Ionad Faisnéise do Shaoránaigh An Clocháin Liath ‘Bíodh Eolas agat ar do Chearta’ le chéile.  Cuireann an tIonad seo seirbhís shaor in aisce agus faoi rún ar fáil don phobal.

Teil: 0761075430 Seoladh: Ionad Seirbhisí Pobal An Clocháin Liath

Tá faisnéis le fáil freisin ar líne ag citizensinformation.ie agus ón tSeirbhís Teileafóin um Fhaisnéis do Shaoránaigh, 0761 07 4000.

Know Your Rights: Jury service November 2013

Question

I have received a summons from the County Registrar to attend court for jury service. I am worried that I won’t get my jobseeker’s payment if I am selected. What happens if I just don’t turn up?

Answer

You can’t ignore the summons to attend the court. If you fail to attend for jury service without a reasonable excuse, you may be fined. If you are called for jury service while you are signing on for a jobseeker's payment you will continue to get your payment.
You must reply to the jury summons using the form and pre-paid envelope.
Certain categories of people are excused by right from sitting on a jury. Even if you are excusable by right you can choose to do jury service if you wish. People excusable by right include people over 65, people who provide an important community service, politicians and those in religious life. If you come within one of these categories, you must state this on the form provided.
If you wish to be excused for another reason (such as illness), you state that reason on the form and the County Registrar will make a decision as to whether you may be excused. All summonsed jury members who are not excused must attend in court on the first day the panel is formed. The name of every juror is called out and you must answer to show you are in attendance.
Names are drawn out of a ballot box to select a panel of twelve jurors for a particular case. Even though you are called for jury service, you may not actually serve on a jury. Usually more people are called than are needed. You must return to court every day, whether or not you are sworn onto a jury panel, unless otherwise directed by the court.

There is no payment for jury service but as noted above you can keep your jobseeker’s payment while you serve on a jury. You should advise your local social welfare office or Intreo centre that you have been called for jury service.

Further information is available from the Citizens Information Centre below.

Know Your Rights has been compiled by Dungloe Citizens Information Service which provides a free and confidential service to the public. Tel: 0761075430 Address: Dungloe Public Services Centre.

Information is also available online at citizensinformation.ie and from the Citizens Information Phone Service, 0761 07 4000.

Bíodh Eolas agat ar do Chearta : Seirbhís ghiúiré

Ceist

Fuair mé toghairm ón gCláraitheoir Contae chun freastal ar an gcúirt ar mhaithe le seirbhís ghiúiré. Táim buartha nach bhfaighidh mé m’íocaíocht cuardaitheora poist má roghnaítear mé. Céard a tharlaíonn mura dtagaim i láthair?

Freagra

Ní féidir leat neamhaird a thabhairt don toghairm chun freastal ar an gcúirt. Má theipeann ort freastal le haghaidh seirbhís ghiúiré gan leithscéal réasúnta a thabhairt, d’fhéadfaí fíneáil a ghearradh. Má ghlaoitear ort le haghaidh seirbhís ghiúiré fad atá tú ag síniú le haghaidh íocaíocht cuardaitheora poist, leanfaidh tú le d’íocaíocht a fháil.
Ní mór duit freagra a thabhairt ar an toghairm ghiúiré agus an fhoirm agus clúdach litreach réamhíoctha a úsáid.
Déantar catagóirí áirithe de dhaoine a scaoileadh ón dualgas de réir a gceart ó shuí i ngiúiré. Fiú má tá tú inscaoilte ón dualgas de réir do cheart, féadfaidh tú a roghnú chun seirbhís ghiúiré a dhéanamh más maith leat. I measc na ndaoine ar féidir iad a scaoileadh ón dualgas de réir a gceart tá daoine os cionn 65, daoine a sholáthraíonn seirbhís thábhachtach phobail ar fáil, polaiteoirí agus iad siúd sa saol reiligiúnach. Má thagann tú laistigh de cheann amháin de na catagóirí seo, ní mór duit é seo a lua ar an bhfoirm a sholáthraítear.
Más mian leat bheith scaoilte ón dualgas ar chúis eile (ar nós tinnis), luann tú an chúis sin ar an bhfoirm agus déanfaidh an Cláraitheoir Contae cinneadh maidir le cibé acu an féidir nó nach féidir leat bheith scaoilte ón dualgas. Ní mór do gach comhalta de ghiúiré a dhéantar a thoghairm agus nach scaoiltear ón dualgas, freastal ar an gcúirt ar an gcéad lá a chruthaítear an painéal. Glaoitear ainm gach giúróra agus ní mór duit a fhreagairt go bhfuil tú i láthair.
Tarraingítear ainmneacha ó bhosca ballóide chun painéal de dhá ghiúróir déag a roghnú le haghaidh cás ar leith. Fiú cé go nglaoitear ort le haghaidh seirbhís ghiúiré, tharlódh nach bhfreastalóidh tú, i ndeireadh na dála, ar ghiúiré. Is gnách go ndéantar breis daoine a thoghairm ná mar a theastaíonn. Ní mór duit filleadh ar an gcúirt gach lá, cibé acu má rinneadh tú a mhionnú ar phainéal giúiré nó mura ndearnadh, mura n-ordaíonn an chúirt a mhalairt.

Ní dhéantar aon íocaíocht le haghaidh seirbhís ghiúiré, ach amhail a luaitear thuas, is féidir leat d’íocaíocht cuardaitheora poist a choimeád fad a fhreastalaíonn tú ar ghiúiré. Ba cheart duit d’oifig áitiúil leasa shóisialaigh nó d’ionad Intreo a chur ar an eolas go ndearnadh thú a thoghairm le haghaidh seirbhís ghiúiré.

 

Tá tuilleadh eolais le fáil ón Ionad Faisnéise do Shaoránaigh thíos.

Chuir Ionad Faisnéise do Shaoránaigh An Clocháin Liath ‘Bíodh Eolas agat ar do Chearta’ le chéile.  Cuireann an tIonad seo seirbhís shaor in aisce agus faoi rún ar fáil don phobal. Teil: 0761075430 Seoladh: Ionad Seirbhisí Pobal An Clocháin Liath

Tá faisnéis le fáil freisin ar líne ag citizensinformation.ie agus ón tSeirbhís Teileafóin um Fhaisnéis do Shaoránaigh, 0761 07 4000.