Rent Tax Credit

You might be able to claim a tax credit if you pay for private rented accommodation. This includes rent paid for flats, apartments or houses. It does not include rent paid to local authorities or the army.

You can only claim a tax credit if you are renting on 7 December 2010. This tax credit will end in 2017.

You can use myAccount to complete a Form 12 tax return for the year you wish to claim for. You can do this by following these steps:

  • sign in to myAccount
  • click on 'Review your tax' link in PAYE Services
  • select the Form 12 for the relevant tax year
  • in the ‘Tax Credits & Reliefs’ page select ‘Rent Tax Credit’ and add it as a tax credit.

Rent paid to non-resident landlords

If you pay rent directly to a landlord who is resident outside Ireland, you must:

  • deduct and send 20% of the total rent due as tax to Revenue
  • pay the remaining 80% to your landlord
  • send a completed Form R185 to your landlord at the end of the year. This form shows how much tax was paid to Revenue.

Your landlord can then claim this amount as a tax credit on their tax return.

Rent paid to parents

The Rent Tax Credit can be claimed for rent paid to parents if you are renting under a tenancy agreement. Rent a Room Relief is not available to parents in respect of payments for accommodation in the family home, regardless of whether or not the Rent Tax Credit is claimed.

Mortgage Interest Relief and Rent Tax Credit

If you are receiving both Mortgage Interest Relief on your mortgage and Rent Tax Credit you must advise us immediately. You may no longer be able to claim both.