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Corporate Social Responsibility

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Guidance on deduction for retrofitting expenditure for landlords

May 27, 2024

Section 97B TCA 1997 provides for a deduction against rental income for individual landlords who undertake retrofitting of rented residential premises between 1 January 2023 and 31 December 2025 while the tenant remains in situ. The tax deduction is conditional on the landlord having received a grant from the SEAI (Sustainable Energy Authority of Ireland) for the retrofitting works. Revenue has published a new Tax and Duty Manual to provide guidance on the deduction for retrofitting expenditure under section 97B TCA 1997.  

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