Revenue eBrief No. 237/25

09 December 2025

Residential Premises Rental Income Relief

Tax and Duty Manual "Residential Premises Rental Income Relief" (15-03-04) has been updated in paragraph 1.2 to state that an individual who was tax compliant on 31 December 2024 can claim the RPRIR tax credit for that year provided they hold a tax clearance certificate when filing their income tax return. All of the other conditions for claiming the relief must also be met.