Rent Tax Credit

Budget 2023 announced the introduction of a new Rent Tax Credit. This new tax credit is available for the tax years 2022 to 2025 inclusive.

You can now claim your Rent Tax Credit for the 2022 tax year on your Income Tax Return.

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.

For further information on the conditions required, please see Rent Tax Credit guidance.

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.

How to claim for 2022

How to claim if you are a PAYE taxpayer

You can claim the credit for 2022 by completing your Income Tax Return in myAccount. To claim the credit and complete your Income Tax Return, please follow these steps:

  • sign into myAccount
  • click on ‘Review your Tax’
  • enter the relevant tax year (select 2022)
  • request a 'Statement of Liability'
  • click on ‘Complete your Income Tax Return’
  • in the ‘Tax Credits & Reliefs’ page select ‘You and your family’ and click on ‘Rent Tax Credit’
  • work through the claim process
  • complete and submit the Income Tax Return.

How to claim if you are self-assessed

You will shortly be able to claim the credit for 2022 by completing your annual Income Tax Return (Form 11) in Revenue Online Service (ROS). To claim the credit, complete your Income Tax Return and follow these steps:

  • sign into ROS
  • open the ‘My Services’ screen
  • click on ‘File Return’
  • select ‘Income Tax’ from the dropdown menu
  • select the tax year for which your wish to file a return (select 2022)
  • locate the ‘Rent Tax Credit’ section of the tax return and enter the information requested.

How to claim for 2023

If you are a PAYE taxpayer, you will be able to claim the credit through myAccount in real time for rent paid during 2023. Further information will be provided on this website when this facility becomes available in myAccount.

Alternatively, you can claim the credit for 2023 by completing your Income Tax Return for 2023 next year.