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:

• your principal private residence
• another property you use to facilitate your attendance at work or on an approved course

           and

• a property used by your child to facilitate their attendance on an approved course.

‍Are there any conditions which apply?

The conditions which apply relate to:

• The claim must relate to rental payments which both fell due, and were actually paid, during that tax year
• location and use of the rental property
• payment must be made under a tenancy
• relationship between you, or your child and the landlord

             and

• age of your child and the type of course they are attending.

How much can I claim?

The maximum credit available to you each year will be:

• €1,000 if you are a jointly assessed married person or civil partner

             or

• €500 in all other cases.

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.

‍

‍