EnerPHit Certification Received for House Renovation in Dublin 4

Nutley news image copyEnerPhit Certification was issued by the Passive House Institute in Germany for our latest low energy house retrofit in Dublin 4 last week. This represents the culmination of 16 months of work from initial design to completion in close collaboration with Integrated Energy to achieve the optimal thermal performance and air tightness. The preliminary air test achieved 0.7 air changes per hour – 30% below the maximum EnerPHit standard with final air test achieving 0.63 which is within new build passive house standards.

Design Challenges : Contextual planning constraints, orientation and house size were all challenges faced and overcome. Existing walls had to be upgraded to meet the stringent insulation standards but most critically air tightness performance. This necessitated careful detailing, close site supervision and a very high level of workmanship and contractor expertise from Cyril Mannion in Passive House Builders. Window selection was also a careful consideration but given the EnerPHit standards to be achieved the decision was taken to use a high quality triple glazed system (class 4 air tightness) but without the extra cost of thermally broken frames and a passive certified system thus controlling cost verus energy saving return without compromising EnerPHit certification. The ventilation strategy was also carefully considered in tandem with high acoustic standards sought necessitating the use of two Dantherm HCH5 air handling units with summer by-pass facility.

Key Statistics : Annual specific space heating demand – 21kWh/sq.ma; Annual specific primary energy demand (heating, ventilation, appliances) – 109kWh/sq.ma; Airtightness of building envelope – 0.6h-1

Passive House Plus: This is only the second domestic EnerPHit project in Ireland to receive full certification and is the largest. Full techical details will be outlined in the forthcoming November issue of Passive House Plus online and in print. Further project images and details will be posted to our projects section of the website to coincide with this publication.

End Result: We are very pleased with the end result not only in terms of technical performance but also quality of finish and completion within a challenging programme. We now look forward to our next low energy challenge – retrofit or new build!

Budget 2014 Tax Relief for Home Owners who renovate

Budget 2014 – Home Renovation Incentive Scheme (HRI)

Budget 2014 Tax Relief for Home Owners who renovateThe announcement in yesterday’s Budget of a new tax incentive scheme represents good news for home owners and the construction industry alike. This should inject much needed activity into the small works area while putting much needed cash back into the pockets of the home owner. The Government do not give away money that easily so of course there are some restrictions and limitations. The following extract from the website answers most of the obvious FAQs. The finer detail will be revealed with the publication of the Finance (No. 2) Bill 2013 on 24th October. What is not fully clear at the moment is whether other incentives such as the SEAI Greener Homes grants for insulation can be claimed in tandem or whether a married couple co-owning the property and co-funding can each claim combined relief up to a value of €60k…as soon as these issues become clear we will post a further update.

Revenue Commissioners Guidance (15.10.13) : “The Budget provides for a Home Renovation Incentive Scheme which will run from 1 January 2014 to 31 December 2015.  The Scheme provides for tax relief for homeowners by way of a tax credit at 13.5% of qualifying expenditure on repair, renovation or improvement work carried out on a principal private residence.  Qualifying expenditure is expenditure subject to the 13.5% VAT rate.  The work must cost a minimum of €5,000 (exclusive of VAT) which would attract a credit of €675.  Where the cost of the work exceeds €30,000 (exclusive of VAT), a maximum credit of €4,050 will apply.  The credit is payable over the two years following the year in which the work is carried out.

The work must commence on or after 1 January 2014 and be carried out during 2014 or 2015.  Homeowners must be LPT compliant in order to qualify under the Scheme while building contractors must be tax compliant in order to carry out works.  The Scheme will be administered through Revenue’s online systems.  Further information will be available on the Revenue website.

What is the Home Renovation Incentive Scheme? The Home Renovation Incentive Scheme provides for a tax credit for homeowners on repair, renovation or improvement work to a principal private residence.

Is there a minimum and maximum amount for the repair, renovation or improvement work? Qualifying work must cost a minimum of €5,000 excluding VAT (or €5,675 including VAT).  While there is no upper limit on the cost of work, the maximum tax credit (see below) is linked to qualifying expenditure on work costing €30,000 excluding VAT.

Is there a minimum and maximum tax credit? The minimum tax credit is €675 (based on qualifying expenditure of €5,000 (excluding VAT) x 13.5%) and the maximum is €4,050 (based on qualifying expenditure of €30,000 (excluding VAT) x 13.5%).  The tax credit is non refundable so any unused tax credit will roll forward to the next year. The tax credit is payable over the two years following the year in which the work is carried out.

When does the Scheme begin and how long will it last? The scheme applies to repair, renovation or improvement work commenced on or after 1 January 2014 and carried out during 2014 or  2015.

What type of work is covered? Repair, renovation or improvement work to a principal private residence, which is subject to VAT at 13.5%, is covered.  Items such as furniture, white goods and carpets are not covered.

Will the value of my Property for LPT purposes change as a result of the repair or improvement work? No. The valuation of your property for LPT purposes on 1 May 2013 will stay the same for 2013, 2014, 2015 and 2016 no matter what improvements you make to your property.

If the Owner doesn’t pay tax, can someone else pay for the work and claim the tax credit? No. The tax credit is only available to the owner occupier.

Who is eligible under the Scheme? Owner occupiers of a principal private residence who are tax compliant are eligible.  Specifically, the homeowner’s LPT and Household Charge must be up to date. Building Contractors who are tax compliant are eligible to carry out work under the scheme.

At what stage can I claim the tax credit? The tax credit can be claimed after the work is completed.

How will I claim a tax credit under the Scheme? The scheme will operate through Revenue’s online systems – ROS, eRCT, PAYE Anytime, LPT online.

What will I have to do? Building Contractor – You should ensure that you are fully tax compliant Homeowner – You should ensure that your tax and specifically your LPT and Household Charge are up to date”.



Recent Planning Success

This week we continued recent planning permission successes with three further decisions to grant for residential projects in Brookwood Lawn, Kilmacud Park and Newtown Road Celbridge. This continues our 100% planning success rate in the Dublin Planning Administrative areas in recent years…