Rent Tax Credit
How to claim
You should provide as much information as possible about your rental arrangement when making a claim. This includes the Residential Tenancies Board (RTB) number for your tenancy, where applicable. The RTB website provides guidance on where you can find this number, if required.
You should take all reasonable steps to obtain the RTB number for your tenancy, where applicable. Cases may arise where you are unable to provide this number at the time of your claim. In such cases, you will not be prevented from making a claim for the credit.
You may, however, be asked by Revenue to provide the RTB number, where applicable, at a later date. If you are still unable to provide the number at that stage, any credit given to you may be withdrawn.
You should keep all records related to your rental arrangement so that you can provide them to Revenue, if requested.
How to claim for 2022
How to claim if you are a PAYE taxpayer
You can claim the credit for 2022 by completing your Income Tax Return in myAccount. To claim the credit and complete your Income Tax Return, please follow these steps:
- sign into myAccount
- click on ‘Review your Tax 2019-2022’ in the ‘PAYE Services’ section
- request a 'Statement of Liability' for 2022
- click on ‘Complete your Income Tax Return’
- in the ‘Tax Credits & Reliefs’ page select ‘You and your family’ and click on ‘Rent Tax Credit’
- work through the claim process
- submit the Income Tax Return.
For a step-by-step guide on how to complete the claim process, please see Rent Tax Credit guidance.
How to claim if you are self-assessed
You will shortly be able to claim the credit for 2022 by completing your annual Income Tax Return (Form 11) in Revenue Online Service (ROS). To claim the credit, complete your Income Tax Return and follow these steps:
- sign into ROS
- open the ‘My Services’ screen
- click on ‘File Return’
- select ‘Income Tax’ from the dropdown menu
- select the tax year for which you wish to file a return (select 2022)
- locate the ‘Rent Tax Credit’ section of the tax return and enter the information requested.
How to claim for 2023
If you are a PAYE taxpayer, you are able to claim the credit in-year through myAccount, for rent paid in 2023.
You will need to:
- sign into myAccount
- go to the 'PAYE Services' section
- click 'Manage Your Tax 2023'
- click 'Add new credits'
- under the 'You and Your family' section, claim the Rent Tax Credit.
Alternatively, you can claim the credit for 2023 by completing your Income Tax Return for 2023 next year.