Dáil Éireann Debate, Thursday - 16 October 2025
206. Deputy Séamus McGrath asked the Minister for Finance the total number of rent tax credit claims made in 2023, 2024 and to date in 2025, by county, in tabular form; and if he will make a statement on the matter. [56404/25]
View answerI am advised by Revenue that 313,980 taxpayer units claimed the Rent Tax Credit (RTC) for 2022, with 273,160 of these taxpayer units benefitting from it.
In relation to 2023, 354,110 taxpayer units claimed the RTC, with 315,030 taxpayer units befitting from it.
These numbers include both PAYE and self-assessed taxpayer units. A taxpayer unit is either an individual with any personal status who is singly assessed or a couple in a marriage or civil partnership who have elected for joint assessment, in which case they are counted as one taxpayer unit.
The extent to which a claimant benefits from a tax credit, through a reduced tax liability and/or receipt of a refund for overpayment of a tax liability, is determined by their gross tax liability and the use of other tax credits and reliefs.
The table below provides a breakdown of the number of taxpayer units who claimed and benefited from the credit in the years 2022 and 2023.
|
- |
2022 |
2022 |
2023 |
2023 |
|
COUNTY |
Number of Taxpayer Units who claimed the RTC |
Number of Taxpayer Units who benefitted from the RTC |
Number of Taxpayer Units who claimed the RTC |
Number of Taxpayer Units who benefitted from the RTC |
|
CARLOW |
2,750 |
2,310 |
2,930 |
2,570 |
|
CAVAN |
2,540 |
2,220 |
3,060 |
2,700 |
|
CLARE |
3,980 |
3,490 |
4,510 |
4,080 |
|
CORK |
35,420 |
30,660 |
38,190 |
34,050 |
|
DONEGAL |
3,840 |
3,290 |
4,260 |
3,750 |
|
DUBLIN |
145,280 |
128,550 |
162,880 |
145,190 |
|
GALWAY |
22,180 |
18,140 |
23,090 |
19,990 |
|
KERRY |
4,820 |
4,220 |
5,370 |
4,840 |
|
KILDARE |
11,260 |
10,090 |
13,120 |
11,970 |
|
KILKENNY |
3,310 |
3,030 |
3,760 |
3,500 |
|
LAOIS |
2,470 |
2,250 |
2,680 |
2,470 |
|
LEITRIM |
1,010 |
890 |
1,070 |
970 |
|
LIMERICK |
15,430 |
11,810 |
16,370 |
13,790 |
|
LONGFORD |
1,750 |
1,520 |
1,950 |
1,700 |
|
LOUTH |
4,180 |
3,650 |
4,850 |
4,340 |
|
MAYO |
4,440 |
3,900 |
4,950 |
4,410 |
|
MEATH |
6,000 |
5,430 |
7,480 |
6,840 |
|
MONAGHAN |
2,150 |
1,890 |
2,510 |
2,180 |
|
OFFALY |
2,520 |
2,200 |
2,830 |
2,560 |
|
ROSCOMMON |
1,940 |
1,690 |
2,150 |
1,900 |
|
SLIGO |
3,670 |
2,990 |
3,850 |
3,390 |
|
TIPPERARY |
5,400 |
4,810 |
6,110 |
5,540 |
|
WATERFORD |
5,920 |
4,890 |
6,350 |
5,550 |
|
WESTMEATH |
4,430 |
3,790 |
4,930 |
4,360 |
|
WEXFORD |
4,800 |
4,280 |
5,270 |
4,780 |
|
WICKLOW |
4,050 |
3,800 |
4,730 |
4,390 |
|
Not Available |
8,440 |
7,380 |
14,860 |
13,240 |
|
All |
313,980 |
273,160 |
354,110 |
315,030 |
In relation to RTC data for the years 2024 and 2025, I am advised by Revenue that the RTC statistics provided in the table below refer only to claims by PAYE taxpayers.
The data on claims by self-assessed taxpayers is not yet available for 2024 and 2025. Data in relation to later years will be made available in the coming years as the filing deadlines fall due.
The below table outlines the number of claims by PAYE taxpayers for the RTC by year of assessment and by county for 2024 and 2025 as on 8th September 2025. It should be noted that most claims for credits by PAYE taxpayers take place after the year-end.
|
County |
2024* |
2025* |
|
CARLOW |
2,560 |
650 |
|
CAVAN |
2,810 |
650 |
|
CLARE |
3,900 |
1,090 |
|
CORK |
32,110 |
8,660 |
|
DONEGAL |
3,520 |
1,040 |
|
DUBLIN |
145,590 |
39,940 |
|
GALWAY |
18,790 |
5,130 |
|
KERRY |
4,560 |
1,200 |
|
KILDARE |
11,160 |
2,940 |
|
KILKENNY |
3,290 |
870 |
|
LAOIS |
2,340 |
660 |
|
LEITRIM |
910 |
250 |
|
LIMERICK |
13,300 |
3,500 |
|
LONGFORD |
1,760 |
450 |
|
LOUTH |
4,420 |
1,160 |
|
MAYO |
4,200 |
1,240 |
|
MEATH |
6,490 |
1,600 |
|
MONAGHAN |
2,330 |
570 |
|
OFFALY |
2,640 |
690 |
|
ROSCOMMON |
1,880 |
530 |
|
SLIGO |
3,050 |
850 |
|
TIPPERARY |
5,390 |
1,430 |
|
WATERFORD |
5,350 |
1,510 |
|
WESTMEATH |
4,330 |
1,200 |
|
WEXFORD |
4,600 |
1,240 |
|
WICKLOW |
3,900 |
1,150 |
|
Not Available |
3,000 |
600 |
|
Total |
298,170 |
80,780 |
*Note that all figures have been rounded to the nearest 10.
Finally, in relation to the claims for 2025, it should be noted that most claims for credits by PAYE taxpayers take place after the year-end, and it is expected that the bulk of claims for 2025 will not be made until 2026.
