The level of rent qualifying for relief depends on an individual's marital status and age. The maximum tax credit available under the scheme for those over 55 years of age is €1,600 for a married couple and €800 for a single individual and it is €800 and €400 respectively for those under 55. The Commission on Taxation was of the view that in the same way that mortgage interest relief increased the cost of housing, rent relief increases the cost of private residential accommodation. For this reason, the commission recommended that rent relief should be discontinued.

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