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RENT TAX CREDIT CLAIM
Rent Tax Credit
Budget 2023 announced the introduction of a new Rent Tax Credit. This new tax credit will be available for the 2022 to 2025 tax years inclusive.
You will be required to make a claim for this credit. You can claim the credit for the 2022 tax year on your Income Tax Return, available from January 2023. Detailed guidance on setting out the conditions to be met to receive this credit has now been published.
Subject to a number of conditions, the Rent Tax Credit may be available where you pay rent for:
your principal private residence
another property you use to facilitate your attendance at work or on an approved course
and
a property used by your child to facilitate their attendance on an approved course.
The conditions which apply relate to the:
location and use of the rental property
type of tenancy
relationship between you, or your child and the landlord
and
age of your child and the type of course they are attending.
The maximum credit available to you each year will be:
€1,000 if you are a jointly assessed married person or civil partner
or
€500 in all other cases.
This will be the case no matter how many of the above circumstances apply to you.
Budget 2023 announced the introduction of a new Rent Tax Credit. This new tax credit will be available for the 2022 to 2025 tax years inclusive.
You will be required to make a claim for this credit. You can claim the credit for the 2022 tax year on your Income Tax Return, available from January 2023. Detailed guidance on setting out the conditions to be met to receive this credit has now been published.
Subject to a number of conditions, the Rent Tax Credit may be available where you pay rent for:
your principal private residence
another property you use to facilitate your attendance at work or on an approved course
and
a property used by your child to facilitate their attendance on an approved course.
The conditions which apply relate to the:
location and use of the rental property
type of tenancy
relationship between you, or your child and the landlord
and
age of your child and the type of course they are attending.
The maximum credit available to you each year will be:
€1,000 if you are a jointly assessed married person or civil partner
or
€500 in all other cases.
This will be the case no matter how many of the above circumstances apply to you.
