Paul McAuliffe
Ceist:366. Deputy Paul McAuliffe asked the Minister for Finance the taxpayer units that had made rent tax credit claims since its inception, by county, as of 1 August 2024, in tabular form. [35438/24]
Amharc ar fhreagraMonday, 9 September 2024
Ceisteanna (366, 369)
Jim O'Callaghan
Ceist:369. Deputy Jim O'Callaghan asked the Minister for Finance the total number of rent tax credit claims made in each of the years 2022, 2023 and 2024, by county, in tabular form; and if he will make a statement on the matter. [35516/24]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 366 and 369 together.
The Rent Tax Credit (RTC), as provided for in section 473B of the Taxes Consolidation Act 1997 (TCA 1997), was introduced by the Finance Act 2022 and may be claimed in respect of qualifying rent paid in 2022 and subsequent years to end-2025.
I am advised by Revenue that the below RTC statistics refer only to claims by PAYE taxpayers. This data on claims by self-assessed taxpayers are not yet available. These data will be available, in respect of the 2022 year of assessment, later in 2024 when the self-assessed tax returns for that year, filed in late 2023, are fully analysed.
RTC claims are made are on a ‘taxpayer unit’ basis. 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.
To date, 610,846 RTC claims have been made by 370,229 taxpayer units since the 1st January 2023 for the eligible years 2022, 2023 and 2024 (to-date). The below table outlines the number of claims by year of assessment and by county for 2022, 2023 and 2024 as of 26 August 2024. The below table outlines the number of claims by year of assessment and by county for 2022, 2023 and 2024 as at 26 August 2024. As the data on claims are collated periodically on a cumulative basis it is not possible to provide this as at 1st August 2024.
|
County |
2022 |
2023 |
2024 to-date |
|
Carlow |
2,576 |
2,355 |
517 |
|
Cavan |
2,388 |
2,410 |
511 |
|
Clare |
3,568 |
3,400 |
865 |
|
Cork |
31,493 |
28,968 |
7,237 |
|
Donegal |
3,536 |
3,347 |
850 |
|
Dublin |
130,631 |
126,418 |
32,727 |
|
Galway |
19,872 |
17,494 |
4,633 |
|
Kerry |
4,337 |
4,058 |
859 |
|
Kildare |
10,203 |
9,837 |
2,476 |
|
Kilkenny |
3,014 |
2,969 |
696 |
|
Laois |
2,250 |
2,068 |
556 |
|
Leitrim |
901 |
830 |
212 |
|
Limerick |
13,581 |
11,884 |
2,986 |
|
Longford |
1,660 |
1,617 |
343 |
|
Louth |
3,933 |
3,857 |
915 |
|
Mayo |
4,086 |
3,920 |
985 |
|
Meath |
5,428 |
5,582 |
1,240 |
|
Monaghan |
2,040 |
1,999 |
432 |
|
Offaly |
2,361 |
2,289 |
548 |
|
Roscommon |
1,803 |
1,765 |
450 |
|
Sligo |
3,252 |
2,865 |
701 |
|
Tipperary |
5,019 |
4,831 |
1,093 |
|
Waterford |
5,403 |
5,055 |
1,288 |
|
Westmeath |
4,104 |
3,955 |
997 |
|
Wexford |
4,489 |
4,209 |
1,016 |
|
Wicklow |
3,450 |
3,419 |
874 |
|
Not Currently Available |
4,237 |
3,148 |
675 |
|
Total |
279,615 |
264,549 |
66,682 |