Are you a landlord and wish to increase the BER of your property by doing some retrofitting of your property. It would be worth looking at the SEAI website and the different grants available.
There is a possibility you can claim up to €10,000 back against your rental income tax.
A deduction for retrofitting is an income tax relief available to landlords in Ireland for expenses incurred on retrofitting rented residential properties. This relief, which was originally introduced in the Finance Act 2022, has been extended and enhanced by the Finance Bill 2025.
Key details of the deduction as amended by the Finance Bill 2025:
- Extension: The relief is extended for an additional three years, to be available for retrofitting activities carried out until December 31, 2028.
- Maximum properties: From 2026, landlords can claim the deduction for up to three properties, an increase from the previous limit of two.
- Timing of claim: For expenditure incurred from 2026 onwards, landlords can claim the deduction in the same year the expense occurred, instead of waiting until the following year.
- Maximum deduction: The relief is capped at the lower of €10,000 or the amount of the retrofitting costs incurred, after deducting any grants received from the Sustainable Energy Authority of Ireland (SEAI).
- Eligibility conditions: To qualify, the landlord must have received an approved retrofitting grant from the SEAI, have a valid Tax Clearance Certificate, and be up to date with their Local Property Tax (LPT). The property must also be let to a residential tenant, with the tenancy registered with the Residential Tenancies Board (RTB).
- Clawback: The deduction can be clawed back by Revenue if certain conditions regarding the tenancy or property sale are breached within two years after the retrofitting is completed.
This is not financial advice and any queries should be directed to your accountant or revenue.ie