Stay and Spend Scheme
Value of the Stay and Spend Tax Credit
The Stay and Spend Tax Credit was equal to up to 20% of qualifying expenditure incurred, up to certain limits.
The limits on the amount of expenditure which could have qualified under the scheme are:
The maximum tax credit that could have been claimed under the scheme in respect of the 2021 year of assessment is either:
- €125 per person
- or
- €250 per couple for jointly assessed spouses or civil partners.
Due to the '4-year rule', the final date for claiming the Stay and Spend Tax Credit for year 2021 was 31 December 2025.