Stay and Spend Scheme
How to claim the Stay and Spend Tax Credit
You must make a claim for the Stay and Spend tax credit when completing your annual tax return.
You must submit a copy of a receipt for any qualifying expenditure incurred when making a claim. You can do this using the new Revenue Receipts Tracker Service in myAccount.
We have a step by step guide in Tax and Duty Manual Part 15-01-47 on how to:
- submit a copy of your receipt
- make a claim for the credit.
Who can claim this tax credit?
You are eligible to claim the Stay and Spend tax credit if you have both:
- incurred qualifying expenditure of at least €25 from 1 October 2020 to 30 April 2021
- sufficient Income Tax or Universal Social Charge liabilities to offset against the credit.