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Tax Reliefs Eligibility

Dáil Éireann Debate, Tuesday - 12 November 2019

Tuesday, 12 November 2019

Questions (131)

Paul Kehoe


131. Deputy Paul Kehoe asked the Minister for Finance the reason a claim for rent relief for a person (details supplied) cannot be approved; and if he will make a statement on the matter. [46501/19]

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Written answers (Question to Finance)

Section 473 of the Taxes Consolidation Act 1997 provides for a tax credit in respect of rent paid by an individual for private rented accommodation used as a sole or main residence. This includes rent paid for a flat, an apartment or a house. The tax credit is only applicable for years prior to 2018 and the qualifying criteria requires that a person was paying for private rented accommodation on or before 7 December 2010.

Revenue have advised me that they have already set out the qualifying conditions for the tax credit to the person in question, but they have not yet received any confirmation that the individual was paying for private rented accommodation at the required time- i.e. on or before 7 December 2010.

If the individual is satisfied that he meets the qualifying criteria, he can apply for the credit in respect of the applicable years through the Revenue 'myAccount' online service at:

Further information relating to the Rent Tax Credit is available on the Revenue website at: