Rent Tax Credit

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Who can Claim?

An individual, paying for private rented accommodation used as a sole or main residence. This includes rent paid for flats, apartments or houses. The tax credit for the years 2011 onwards applies to individuals who were renting a property on 7 December 2010.

Note: No tax credit is due to individuals who began renting after 7 December 2010.

This tax credit will cease in 2017.

Exclusions

Rent paid to Local Authority tenancies, Army, etc.

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Relief Due

Over 55 - Single, Widowed or Surviving Civil Partner, Married or in a Civil Partnership - See charts.

Under 55 - Single, Widowed or Surviving Civil Partner, Married or in a Civil Partnership - See charts.

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Documentation Required

Where to send claim

Use your PPS number to find the postal address for your Revenue office in our contact locator.

Reference Material

Section 473 TCA 1997

Additional Information

Rent payable for premises outside the State is also allowable (No territorial limit).

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Mortgage Interest Relief

If at any point you have a mortgage and are in receipt of Tax Relief at Source you should advise your Revenue office immediately as you may no longer be entitled to Rent relief and your Tax Credit Certificate might need to be adjusted.

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Can the Rent Tax Credit be claimed if the Tenant is living with their parents?

Where Rent relief is being claimed in respect of rent paid by a child to their parent, the parent will not qualify for the Rent-a Room exemption and will be required to declare their Rental income to Revenue at the end of the year. Refer to Leaflet IT 70 - A Revenue Guide to Rental Income for further information on rent-a-room relief.

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Non - Resident Landlords

Where rent is paid to a landlord who is not resident in the State, certain obligations may arise for the tenant. If the landlord has an agent in the State to whom the rent is paid then no obligations arise. If however rent is paid directly to the landlord (this includes payment directly into a bank account held by the landlord) then the following actions must be taken:

  • The tenant must deduct 20% of the rent due from the amount paid over to the landlord. This 20% must then be remitted to Revenue.
  • Revenue should be contacted to make the appropriate arrangements for the collection of this charge.
  • The remaining 80% of the rent due should be paid over to the landlord.
  • At the end of the year the tenant should furnish the landlord with a completed pdfForm R185 - Certificate of Income Tax Deducted (PDF, 175KB). This form gives details of the amount of the rent that was paid over to Revenue.

The landlord can then claim this amount as a credit on his or her annual Tax Return.

(Adobe Acrobat Reader PDFExternal link)

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