Rent Tax Credit

receives state housing support (HAP, rent supplement or RAS). It is not available where the tenant and landlord are related in any way.

If the property is used by your child to facilitate attendance at a course, you can check the approved list of courses to see if it qualifies. The child must be under 23 at the start of the tax year in which he/she commenced the approved course.

The new rent tax credit is available for the tax years 2022 to 2025 inclusive. The maximum credit is €1,000 per year for a jointly assessed married couple/civil partners and €500 in all other cases.

The credit may be available where you pay rent for:

• Your principal private residence

• Another property used to facilitate attendance at work/ approved course

• A property used by your child to attend an approved course

The property must be located in the State and the rent paid under a tenancy. A credit cannot be claimed if the tenant

PAYE individuals can make a claim for rent tax credit through myAccount. Self-assessed taxpayers can make a claim by submitting an annual income tax return through ROS.