Pádraig O'Sullivan (Cork North-Central, Fianna Fail)
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46. To ask the Minister for Finance the number of eligible claims currently being made for the rent tax credit made in each of counties Offaly, Laois, Westmeath, Longford, Meath, Louth and Kildare; and if he will make a statement on the matter. [4905/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Rent Tax Credit (RTC), as provided for in section 473B of the Taxes Consolidation Act 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 2022 is the latest year for which fully analysed data in relation to all RTC claims across both PAYE and self-assessed taxpayer units are available. RTC statistics in relation to 2023, 2024 and 2025 are only available in relation to PAYE taxpayers. Full data in respect of 2023 will be available later this year when the self-assessed tax returns for that year, filed in late 2024, have been analysed.

The Deputy may wish to note that the term “taxpayer” refers to either an individual who is singly assessed or a couple in a marriage or civil partnership who have elected for joint assessment.

Most claims for credits by PAYE taxpayers take place after the year-end, and it is expected that the bulk of claims for 2025 will not be made until 2026.

The table below sets out the claims for the RTC in each of the years 2022, 2023, 2024 and 2025, for the counties Offaly, Laois, Westmeath, Longford, Meath, Louth and Kildare as at 10th February 2025.

*Figures for 2022 relate to the taxpayer units that benefitted from the RTC (both PAYE and self-assessed taxpayer units). The figures for 2023, 2024 and 2025 are the number of RTC claims by PAYE taxpayers only.

I am further advised by Revenue that the data are provisional and subject to change.