The rent tax credit will be available for the tax years 2022 to 2025 (inclusive) and the maximum value of the credit will be €1,000 per year in the case of a jointly assessed married couple or civil partners, and €500 in all other cases.
Am I entitled to the credit?
The Rent Tax Credit may be available where you pay rent for:
Are there any conditions which apply?
The conditions which apply relate to:
How much can I claim?
The maximum credit available to you each year will be:
This will be the case no matter how many of the above circumstances apply to you.
How do I make a claim?
You can claim the credit for the 2022 tax year on your Income Tax Return, available from January 2023. This can be done on the revenue website.