Rent Tax Credit

Further conditions where a property is used as second home

The Rent Tax Credit may be available on your second home if it meets certain conditions. A property is considered to be your second home if you have another place of residence available to you.

In addition to the conditions outlined in the 'Qualifying conditions for all claimants' page, the conditions below must be satisfied.

Relationship with the landlord

The Rent Tax Credit is not available if you and the landlord are parent and child, or vice versa. 

Where you and the landlord are related, the credit may still be available but only where:

  • the tenancy is of a type which is required to be registered with the Residential Tenancies Board (RTB)
  • and
  • the landlord has complied with any such registration requirement.

Use of property

The use of your second home must be to facilitate your participation in:

  • your employment
  • your office holding
  • your trade
  • your profession
  • or
  • an approved course.

Please see the Approved list of colleges and courses to check if your course qualifies for the Rent Tax Credit. The property concerned must also be a residential property located in the State.

For additional examples to explain the conditions, please see the document entitled Rent Tax Credit.

Next: Further conditions where a property is used by your child