Landlord Retrofit Guide: Grants, Tax Relief, and BER Requirements
BER requirements for rental properties
From January 2026, all rental properties must have a minimum BER rating of D1 at the point of new tenancy. From January 2028, this increases to BER C. Properties that do not meet the minimum standard cannot be legally let to new tenants. Existing tenancies are not immediately affected, but landlords must plan ahead — the work takes time and contractors are already busy. If your rental property is rated E, F, or G, you need to act now.
Grants available for landlords
Landlords can access all the same SEAI grants as owner-occupiers through the Better Energy Homes scheme: attic insulation (€1,500–€2,000), cavity wall (€1,300–€1,800), external wall (€6,000–€8,000), heat pump (€12,500), solar PV (€1,800), windows (€3,000–€4,000), heating controls (€700). The property must be registered with the RTB and have a valid BER certificate. The landlord applies, not the tenant.
€10,000 tax deduction
Landlords can claim a tax deduction of up to €10,000 per property for qualifying energy upgrade expenditure. This is in addition to any SEAI grants received. The deduction is against rental income, reducing your tax bill. Qualifying works include insulation, heating system upgrades, windows, and renewable energy installations. The work must be carried out by a qualified contractor and meet Building Regulations standards.
What to do first
1. Get a BER assessment (€150–€250) to know your current rating. 2. Use the BER report to identify the most cost-effective upgrades. 3. Get quotes from SEAI-registered contractors. 4. Apply for SEAI grants. 5. Have the work done. 6. Get a new BER assessment to confirm the improved rating. 7. Update your BER certificate before advertising for new tenants. Start now — waiting until the deadline approaches means higher prices and longer waiting lists.
Last verified: May 2026