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A query is made as to whether direct payments to material suppliers for a renovation can be included in the base for the deduction for improvement works on a dwelling. The DGT responds that these expenses do not form part of the base for the deduction.
Question raised In relation to the 2014 Personal Income Tax return, and for the purpose of completing the deduction limit permitted by the regulations, whether the indicated expenses paid directly to various material suppliers form part of the base for the deduction for improvement works on the dwelling.
The base for the deduction for improvement works consists of the amounts paid to the persons or entities carrying out such works. Therefore, the costs of purchasing materials paid to different suppliers do not form part of the base for the deduction as they are not payments made to those executing the work.
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