Revenue eBrief No. 233/22 – Rent Tax Credit

Revenue eBrief No. 233/22

23 December 2022

Rent Tax Credit

Tax and Duty Manual Part 15-01-11A (Rent Tax Credit) outlines the conditions which must be met in order for an individual to be eligible to claim the new rent tax credit. This credit was introduced by the Finance Act 2022 and is available for the tax years 2022 to 2025 inclusive. The manual also outlines the process by which the credit may be claimed.

In addition, the contents of Tax and Duty Manual Part 15-01-11 (Allowance in respect of rent payable for residential premises) have now been marked as no longer relevant. This relief was phased out over the tax years 2011 to 2017 and is no longer available.

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