Dáil Éireann Debate, Thursday - 18 December 2025
243. Deputy John Connolly asked the Tánaiste and Minister for Finance the number of persons who availed of the rent tax credit for a child renting accommodation while studying in qualifying third-level education in 2023, 2024 and 2025, in tabular form; and if he will make a statement on the matter. [69846/25]
View answerThe Rent Tax Credit may be claimed by a parent for a student child where:
• the child concerned is undertaking an approved course and was under the age of 23 at the commencement of the year of assessment in which he or she first entered an approved course,
• the child’s residence in the property facilitates his or her attendance at or participation in that approved course,
• neither the parent nor the child is related to the landlord concerned, and
• the landlord has complied with their RTB obligations.
Where the claimant is jointly assessed to tax, the qualifying payment may be made by either the claimant or his or her spouse or civil partner, and the child concerned may be a child of either the claimant or his or her spouse or civil partner.
Revenue have advised me that it is not yet possible to provide comprehensive data for 2024 and 2025 is not available as the filing deadline in relation to self-assessed taxpayers has not yet passed. In 2023, 17,200 taxpayer units who claimed the RTC, indicated the claim was made in relation to a child.
