Stay and Spend Scheme
How to claim the Stay and Spend Tax Credit
You must make a claim for the Stay and Spend tax credit when completing your annual tax return.
You must submit a copy of a receipt for any qualifying expenditure incurred when making a claim. You can do this using the Revenue Receipts Tracker Service in myAccount.
We have a step by step guide in Tax and Duty Manual Part 15-01-47 on how to:
- submit a copy of your receipt
- and
- make a claim for the credit.
Who can claim this tax credit?
You are eligible to claim the Stay and Spend tax credit if you have both:
- incurred qualifying expenditure of at least €25 from 1 January 2021 to 30 April 2021
- and
- sufficient Income Tax or Universal Social Charge liabilities to offset against the credit.
All claims must be made within four years from the end of the tax year in which qualifying expenditure is incurred. Qualifying expenditure incurred between 01 October 2020 and 31 December 2020 was available to be claimed until 31 December 2024.