Dáil Éireann Debate, Tuesday - 13 January 2026
848. Deputy Eoin Ó Broin asked the Tánaiste and Minister for Finance the total number of renters who claimed the renters tax credit in 2025; the average value of the tax credit claimed; and the breakdown of the number of claims and average claim by local authority area, in tabular form. [1151/26]
Amharc ar fhreagraThe Rent Tax Credit (RTC) may be claimed by taxpayer units in respect of qualifying rent paid in 2022 and subsequent years to the 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 subsequent years, the value of the credit has increased to €1,000 for a singly assessed individual and €2,000 for a jointly assessed couple.
The extent to which a taxpayer unit 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. Taxpayers who claim the RTC may not fully benefit from the credit as a result of other reliefs, deductions and tax credits already reducing their net tax liability to nil.
I am advised by Revenue that the statistics provided in the table below refer only to claims by PAYE taxpayer units. Data on claims by self-assessed taxpayers are 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.
I am also advised that the taxpayer units that benefited from the RTC for 2022 and 2023, are set out in Revenue’s ‘Cost of Tax Expenditures’ publication, which is available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx
I am further advised by Revenue that the data is not reported on the basis of Local Authority areas, and is broken down on a county basis. The table below outlines the number of PAYE taxpayer units, as well as the average value of the credit claimed to date, by county in 2025.
|
2025 |
Number of PAYE Taxpayer Units who claimed the RTC * |
Average value of tax credit claimed € |
|
CARLOW |
740 |
1,090 |
|
CAVAN |
850 |
1,160 |
|
CLARE |
1,310 |
1,120 |
|
CORK |
10,720 |
1,100 |
|
DONEGAL |
1,220 |
1,140 |
|
DUBLIN |
49,750 |
1,080 |
|
GALWAY |
6,270 |
1,090 |
|
KERRY |
1,400 |
1,110 |
|
KILDARE |
3,510 |
1,140 |
|
KILKENNY |
1,060 |
1,150 |
|
LAOIS |
760 |
1,170 |
|
LEITRIM |
270 |
1,070 |
|
LIMERICK |
4,360 |
1,090 |
|
LONGFORD |
500 |
1,150 |
|
LOUTH |
1,430 |
1,150 |
|
MAYO |
1,470 |
1,130 |
|
MEATH |
1,870 |
1,160 |
|
MONAGHAN |
660 |
1,110 |
|
OFFALY |
830 |
1,140 |
|
ROSCOMMON |
620 |
1,210 |
|
SLIGO |
1,040 |
1,060 |
|
TIPPERARY |
1,710 |
1,150 |
|
WATERFORD |
1,840 |
1,130 |
|
WESTMEATH |
1,460 |
1,170 |
|
WEXFORD |
1,470 |
1,160 |
|
WICKLOW |
1,330 |
1,170 |
|
Not Currently Available |
3,610 |
n/a |
|
Total |
102,060 |
1,100 |
* figures are rounded to nearest ten
Finally, in relation to the data 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 later in 2026.
