Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

The rental tax credit will be legislated for in the Finance Bill over the coming weeks. Once the Finance Bill has been passed by both Houses and enacted, I anticipate that individuals will quickly have the opportunity to register and claim the rental tax credit on the PAYE Anytime system, the Revenue's online system. The Minister for Finance, Deputy Donohoe, will outline the details of that.

I am aware particular issues and questions have been raised about the rental tax credit in relation to certain categories of tenants, licence holders etc. The Finance Bill will provide a good opportunity for all of those to be teased out. I know the Deputy and other Members of the House will engage in that process over the weeks ahead.

See this speech in context