Who can Claim?
An individual paying for private rented accommodation e.g. bedsitters, flats, apartments, houses, etc.
Exclusions
Rent paid to Local Authority tenancies, Army, etc.
Relief Due
Over 55 – Single, Widowed, Married – See charts.
Under 55 – Single, Widowed, Married – See charts.
Documentation Required
Form Rent 1 – Claim for Rent Relief on Private Rented Accommodation (PDF, 108KB)- Written claim to include all details on Form Rent 1 or
- Relief may be claimed using PAYE anytime
Where to send claim
Use your PPS number to find the postal address for your Revenue office in our contact locator.
Reference Material
Section 473 TCA 1997
Additional Information
Rent payable for premises outside the State is also allowable (No Territorial limit).
Mortgage Interest Relief
If at any point you have a mortgage and are in receipt of Tax Relief at Source you should advise your local Revenue Office immediately as you may no longer be entitled to Rent Relief and your Tax Credit Certificate might need to be adjusted.
Can the Rent Tax Credit be claimed if the Tenant is living with their parents?
Rent relief can be claimed where a child is required to pay rent to their parents. The amounts paid however must be Rent as the term would normally be understood and not merely a contribution towards the upkeep of the household. Since 2007 where the Rent Tax Credit is claimed by a child paying rent to their parents, the parents will not be allowed to claim the Rent a Room exemption (this is an exemption allowed to landlords who Rent a Room out of their Principal Private Residence and whose Gross Rental Income from this does not exceed €10,000 in 2010). This means that the parent will need to declare their rental income on their annual Tax Return and pay any Income Tax arising.
Non – Resident Landlords
Where rent is paid to a landlord who is not resident in the State, certain obligations may arise for the tenant. If the landlord has an agent in the State to whom the rent is paid then no obligations arise. If however rent is paid directly to the landlord (this includes payment directly into a bank account held by the landlord) then the following actions must be taken. The tenant must deduct 20% of the rent due from the amount paid over to the landlord. This 20% must then be remitted to Revenue. The local Revenue Office should be contacted to make the appropriate arrangements for the collection of this charge. The remaining 80% of the rent due should be paid over to the landlord. At the end of the year the tenant should furnish the landlord with a completed Form R185 – Certificate of Income Tax Deducted (PDF, 38KB) . This form gives details of the amount of the rent that was paid over to Revenue. The landlord can then claim this amount as a credit on their annual Tax Return.
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