194. Deputy Terence Flanagan asked the Minister for Finance the status of a case (details supplied) under the home renovation incentive scheme. [46602/15]

I am advised by the Revenue Commissioners that the person in question made a claim under the Home Renovation Incentive Scheme in 2015 and she has been granted an income tax credit split evenly over the 2015 and 2016 tax years. If full use of the credit cannot be made in those two years, any unused credit can be carried forward to subsequent years. There is no provision for offsetting this credit against Local Property Tax.