Dáil Éireann Debate, Tuesday - 10 February 2026
218. Deputy John Connolly asked the Tánaiste and Minister for Finance the number of rent tax credits claimed in Galway during the past year for which full year data is available; the number of the credits that were claimed in relation to student accommodation; and if he will make a statement on the matter. [9556/26]
View answerThe 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.
A claim for a student child is allowed where the child is in qualifying third level education and the child’s residence in the property facilitates his or her attendance at or participation in an approved course.
2023 is the most recent tax year for which tax returns for both self-employed taxpayers and PAYE individuals are available. I am advised by Revenue that it is not, yet, possible to provide comprehensive data for 2024. The self-assessed filing deadline for tax year 2024 was November 2025, these returns are being processed and data is expected to be available for analysis in early Q3 of this year. Data for 2025 are not available as the filing deadline in relation to self-assessed taxpayers has not yet passed.
I am further advised by Revenue that the table below shows the total number of taxpayer units who claimed the tax credit in 2023 in respect of properties located in Co. Galway, and the number of these where it was indicated that the credit was claimed in relation to a student child.
|
Year |
Number of Taxpayer Units who claimed the RTC in respect of a property in Co. Galway |
Number of Taxpayer Units who claimed the RTC in respect of a property in Co. Galway and indicated the claim was in relation a student child |
|
2023 |
23,090 |
2,520 |
