Rent Tax Credit
There are a number of conditions which must be met :
1. A formal claim must be made to receive the credit
2. The payment must have been made under a tenancy
3. The property concerned must be a residential property located in the State
4. The claimant must not be a "supported tenant" (This means that the claimant cannot be in receipt of State housing support such as the Housing Assistance Payment (HAP), Rent Supplement or Rental Accommodation (RAS) schemes. This is the case even if the claimant is required to make a ‘top-up’ payment in excess of the support he or she receives under a State support scheme.)
5. The landlord must not be a Housing Association or Approved Housing Body
6. The property and tenancy must not be held by a Minister of the Government or Commissioner of Public Works in Ireland in his or her official capacity.
See revenue document for further details
PAYE taxpayers should claim the rent tax credit due to them for the 2022 tax year by completing a Form 12 tax return using PAYE Services in myAccount. Form 12 tax returns for the 2022 tax year will be available for completion from the beginning of January 2023.
Register here : https://www.ros.ie/myaccount-web/register.html?execution=e2s1
Claim on Form 11
Whilst every effort has been made to ensure the accuracy of matters covered by this article, no responsibility for loss or damage occasioned by any person acting, or refraining from acting, as a result of matters above. Professional advice should always be sought before acting on any interpretation of matters covered by this article.
3 January 2023