Claim Rent Tax Credit for the year 2022

Prerequisite:

To claim the return, The landlord must be registered with the RTB and can be verified on from here https://www.rtb.ie/check/index.html

Budget 2023 announced the introduction of a new Rent Tax Credit.

This new tax credit will be available for the 2022 to 2025 tax years inclusive.

You will be required to make a claim for this credit.

You can claim the credit for the 2022 tax year on your Income Tax Return.

Subject to a number of conditions, the Rent Tax Credit may be available where you pay rent for:

• your principal private residence

• another property you use to facilitate your attendance at work or on an approved course

• and

• a property used by your child to facilitate their attendance on an approved course.

The conditions which apply relate to the:

• location and use of the rental property

• type of tenancy

• relationship between you, or your child and the landlord

• and

• age of your child and the type, of course, they are attending.

The maximum credit available to you each year will be:

• €1,000 if you are a jointly assessed married person or civil partner

• or

• €500 in all other cases.

Steps to Apply:

1. Verify whether you're apartment/house is registered on RTB site https://www.rtb.ie/check/index.html

2. If registered and you meet all the conditions, then follow the steps mentioned in the video.