Revenue eBrief No. 132/23

31 May 2023

Rent Tax Credit

Tax and Duty Manual Part 15-01-11A, Rent Tax Credit, has been updated as follows: 

  1. to include the Form 11 fields and screen shots of same in respect of self-assessed taxpayers making a claim in respect of rental payments made during the 2022 tax year, by submitting an income tax return through Revenue Online Service (ROS), and
  2. further details on the real-time claim procedures in respect of rental payments made during the 2023 tax year - using Revenue's real time credit facility in myAccount.

The manual has also been updated, in section 7.1, to include some additional information to assist claimants in making a claim for the rent tax credit due to them. This includes:

  • guidance for tenants on how to obtain the registration number assigned to the tenancy by the Residential Tenancy Board (RTB), where applicable, and
  • guidance for landlords who would prefer to provide their information directly to Revenue, rather than to a tenant.