Dáil Éireann Debate, Thursday - 22 January 2026
330. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance the total number of rent tax credit claims made in 2024, 2025 and to date in 2026, by county, in tabular form; and if he will make a statement on the matter. [5328/26]
Amharc ar fhreagraThe 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 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 benefit from this 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 RTC statistics provided in the table below refer only to claims by PAYE taxpayer units. The data on claims by self-assessed taxpayers are not yet available for 2024, 2025 and 2026. Data in relation to 2024 will be made available in mid-2026, once the 2024 Form 11 returns have been processed and data are prepared for statistical analysis. Data availability in relation to later years will follow a similar pattern and will be made available in the coming years as the filing deadlines fall due.
The below table outlines the number of PAYE taxpayer units who claimed the RTC by year of assessment and by county, for 2024, 2025 and 2026, as on 19 January 2026.
|
County |
2024 |
2025 |
2026 |
|
CARLOW |
2,690 |
1,430 |
220 |
|
CAVAN |
2,980 |
1,560 |
240 |
|
CLARE |
4,160 |
2,200 |
400 |
|
CORK |
34,130 |
17,840 |
3,020 |
|
DONEGAL |
3,750 |
2,010 |
370 |
|
DUBLIN |
154,530 |
86,490 |
15,690 |
|
GALWAY |
20,000 |
10,420 |
1,750 |
|
KERRY |
4,870 |
2,390 |
360 |
|
KILDARE |
11,860 |
6,090 |
1,080 |
|
KILKENNY |
3,490 |
1,870 |
310 |
|
LAOIS |
2,490 |
1,320 |
240 |
|
LEITRIM |
950 |
480 |
90 |
|
LIMERICK |
14,200 |
7,330 |
1,190 |
|
LONGFORD |
1,860 |
940 |
130 |
|
LOUTH |
4,760 |
2,590 |
450 |
|
MAYO |
4,480 |
2,350 |
400 |
|
MEATH |
6,850 |
3,390 |
570 |
|
MONAGHAN |
2,500 |
1,230 |
200 |
|
OFFALY |
2,770 |
1,420 |
220 |
|
ROSCOMMON |
1,980 |
1,050 |
200 |
|
SLIGO |
3,280 |
1,660 |
270 |
|
TIPPERARY |
5,670 |
2,940 |
460 |
|
WATERFORD |
5,650 |
3,040 |
520 |
|
WESTMEATH |
4,590 |
2,430 |
420 |
|
WEXFORD |
4,840 |
2,470 |
470 |
|
WICKLOW |
4,150 |
2,150 |
400 |
|
Not Available |
3,270 |
1,340 |
330 |
|
Total |
316,750 |
170,410 |
29,960 |
* Note: All figures have been rounded to nearest ten.
Finally, 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 PAYE taxpayers will be made throughout 2026.
