Jack Chambers (Dublin West, Fianna Fail)
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The Rent Tax Credit (RTC), as provided for in section 473B of the Taxes Consolidation Act 1997 (TCA 1997), was introduced by the Finance Act 2022 and may be claimed in respect of qualifying rent paid in 2022 and subsequent years to end-2025.

I am informed by Revenue that 273,160 taxpayer units benefited from the RTC for 2022, as set out in Revenue’s ‘Cost of Tax Expenditures’ publication which is available on the Revenue website, at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx. 313,980 taxpayer units claimed the RTC for 2022.

The extent to which a claimant 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 use of other tax credits and reliefs. These numbers include both PAYE and self-assessed taxpayer units. 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 table below provides a breakdown of the number of taxpayer units who benefited from the credit in 2022.

County	2022
CARLOW	2,310
CAVAN	2,220
CLARE	3,490
CORK	30,660
DONEGAL	3,290
DUBLIN	128,550
GALWAY	18,140
KERRY	4,220
KILDARE	10,090
KILKENNY	3,030
LAOIS	2,250
LEITRIM	890
LIMERICK	11,810
LONGFORD	1,520
LOUTH	3,650
MAYO	3,900
MEATH	5,430
MONAGHAN	1,890
OFFALY	2,200
ROSCOMMON	1,690
SLIGO	2,990
TIPPERARY	4,810
WATERFORD	4,890
WESTMEATH	3,790
WEXFORD	4,280
WICKLOW	3,800
Not available	7,380
Total	273,160

In relation to later years, the table below refers to claims by PAYE taxpayers for 2023 and 2024, to-date. The data on claims by self-assessed taxpayers are not yet available for 2023 and 2024. Most claims for credits by PAYE taxpayers take place after the year-end, and it is expected that the bulk of claims for 2024 will not be made until 2025.

The table sets out the number of claims by PAYE taxpayers by year of assessment and by county for 2023 and 2024 to 21 October.

County	2023*	2024*
CARLOW	2,430	600
CAVAN	2,480	600
CLARE	3,530	990
CORK	29,900	8,290
DONEGAL	3,470	960
DUBLIN	130,110	37,760
GALWAY	18,070	5,330
KERRY	4,210	1,020
KILDARE	10,140	2,840
KILKENNY	3,050	800
LAOIS	2,120	640
LEITRIM	860	240
LIMERICK	12,280	3,480
LONGFORD	1,660	370
LOUTH	3,970	1,050
MAYO	4,050	1,110
MEATH	5,760	1,420
MONAGHAN	2,070	480
OFFALY	2,350	610
ROSCOMMON	1,820	510
SLIGO	2,970	820
TIPPERARY	5,010	1,270
WATERFORD	5,180	1,470
WESTMEATH	4,070	1,140
WEXFORD	4,350	1,170
WICKLOW	3,550	1,040
Not Currently Available	3,250	710
Total	272,700	76,710**

*Note: figures have been rounded to the nearest 10.

** In the case of 2024 claims, it is the case that most taxpayers claim the relief after the end of the tax year rather than in-year.