Brian Stanley (Laois-Offaly, Sinn Fein) | Oireachtas source

There was just one issue in the letter. In relation to appendix 5, on rent tax credit claims, I am not sure about the explanation for this. I would have thought it would have increased. For 2022, there were 265,715 claims for the rent tax credit but for 2023, that fell by 54,000 to just over 211,365 claims. That was a significant drop. The letter states that as outlined, certain tax credits may be claimed in real time during the tax year. But the problem here is that the tax year is over and that has not happened. I propose we send a note to Mr. Cody, Chair of the Revenue Commissioners, seeking an explanation as to why there has been such a drop in renters claiming the tax credits between 2022 and 2023, particularly as they are under pressure. I would have expected it to go up because there is a greater awareness of that tax credit now. I do not know what the explanation is.