Revenue eBrief No. 132/23
31 May 2023
Rent Tax Credit
Tax and Duty Manual Part 15-01-11A, Rent Tax Credit, has been updated as follows:
- to include the Form 11 fields and screen shots of same in respect of self-assessed taxpayers making a claim in respect of rental payments made during the 2022 tax year, by submitting an income tax return through Revenue Online Service (ROS), and
- further details on the real-time claim procedures in respect of rental payments made during the 2023 tax year – using Revenue’s real time credit facility in myAccount.
The manual has also been updated, in section 7.1, to include some additional information to assist claimants in making a claim for the rent tax credit due to them. This includes:
- guidance for tenants on how to obtain the registration number assigned to the tenancy by the Residential Tenancy Board (RTB), where applicable, and
- guidance for landlords who would prefer to provide their information directly to Revenue, rather than to a tenant.