Rent Tax Credit

Further conditions where a property is used by your child

Parents who pay rent for their children may be entitled to claim the Rent Tax Credit.

In addition to the conditions outlined in the 'Qualifying conditions for all claimants' page, the conditions below must be satisfied.


Budget 2024 announced that 'rent-a-room' or 'digs' type arrangements now qualify for the Rent Tax Credit. This applies where parents are paying rent for their child. This change applies to claims for the years 2022-2025.

Use of property

The property must be used by your child specifically to facilitate his or her attendance at an approved course.

An approved course for this credit has the same meaning as for tax relief for third level tuition fees. Please see the Approved list of college courses to check if your child’s course qualifies for Rent Tax Credit. The property concerned must also be a residential property located in the State.

The property must be the child’s principal private residence during term time. You can still claim the Rent Tax Credit if your child returns to the family home outside of term time. This may include:

  • weekends
  • or
  • other times outside of semester terms.

Relationship with the landlord

The Rent Tax Credit is not available if you, or your child, and the landlord are related in any way. This means that you cannot claim the Rent Tax Credit if there is any family relationship between the parties. This includes relationships such as:

  • parent and child
  • grandparent and grandchild
  • sibling
  • or
  • aunt or uncle and niece or nephew.

Age of child

The child must have been under 23 at the start of the tax year in which he or she first commenced an approved course for the Rent Tax Credit to apply.

For additional examples to explain the conditions, please see the document regarding Rent Tax Credit.

Next: How much can you claim?