Paul Murphy
Question:217. Deputy Paul Murphy asked the Tánaiste and Minister for Finance if he will make the rent tax credit available to HAP tenants; and if he will make a statement on the matter. [9558/26]
View answerTuesday, 10 February 2026
Questions (217)
Written answers
The Rent Tax Credit (RTC) was introduced by the Finance Act 2022 and may be claimed by taxpayer units in respect of qualifying rent paid in 2022 and subsequent years to end of 2028. 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 value of the credit for 2022 and 2023 was €500 for a singly assessed individual and €1,000 for a jointly assessed couple. For later years, the value of the credit increased to €1,000 for a singly assessed individual and €2,000 for a jointly assessed couple.
The measure is intended to assist those who do not get any other housing supports from the State. This was stated in the Budget 2023 address, and it is also the position approved by the Oireachtas.
Section 473B(6) of the Taxes Consolidation Act 1997 (TCA), provides that the claimant must not be a ‘supported tenant’.
Section 473B(1) TCA provides that a 'supported tenant' means, in relation to a tenancy, an individual who is in receipt of:
• payment of a supplement towards the amount of rent payable by the individual in respect of his or her residence payable in accordance with regulations made under section 198 of the Social Welfare Consolidation Act 2005,
• housing assistance, within the meaning of Part 4 of the Housing (Miscellaneous Provisions) Act 2014, or
• social housing support, within the meaning of the Housing (Miscellaneous Provisions) Act 2009,
or an individual who is residing in a residential property which has been designated as a cost rental dwelling within the meaning of Part 3 of the Affordable Housing Act 2021.