Rent Tax Credit

Up to 31 December 2017, you could claim a tax credit if you paid for private rented accommodation. This included rent paid for flats, apartments or houses. It did not include rent paid to local authorities or the army.

You could only claim a tax credit if you are renting on 7 December 2010.

Rent tax credit ended on 31 December 2017. To claim this credit for the previous four years (2014 - 2017), you must:

  • sign into myAccount
  • click on MyEnquiries
  • submit your request.

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