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Rent Tax Credit

  1. Overview
  2. Qualifying conditions for all claimants
  3. Further conditions where property is used as principal private residence
  4. Further conditions where property is used as second home
  5. Further conditions where property is used by your child
  6. How much can you claim?
  7. How to claim

Further conditions where property is used as principal private residence

The Rent Tax Credit is available where you pay rent in respect of your principal private residence. A property is your principal private residence if it is the sole place of residence available to you.

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

Relationship with landlord

The Rent Tax Credit is not available if you and the landlord are parent and child, or vice versa. 

Where you and the landlord are related, the Rent Tax Credit may still be available but only where:

  • the tenancy is of a type which is required to be registered with the RTB
  • and
  • the landlord has complied with any such registration requirement. 
  • Example 1

    Peter pays for his principal private residence. The property Peter lives in is owned by his parents. Peter will therefore not be entitled to claim the Rent Tax Credit as he has a child-parent relationship with the landlord.

  • Example 2

    John resides in digs and makes a rental payment of 500 euro per month during the 2023 tax year. As part of his rental agreement, John receives several meals a week.

    For the Rent Tax Credit, John will have to apportion his monthly rental payment between:

    - the amount attributed to his occupation and use of the rooms available to him

       and

    - the amount attributed to the food and board provided to him.

For further examples to explain the conditions, please see Rent Tax Credit guidance.

Next: Further conditions where property is used as second home

Published: 20 March 2023 Print this page

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