Eoin Ó Broin (Dublin Mid West, Sinn Fein)
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87. To ask the Minister for Finance the annual cost to the Exchequer of the rent tax credit for each year the credit was in operation; and the corresponding number of claimants of the tax relief for each of the years in tabular form. [29166/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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The rent tax credit was available to those paying for private rented accommodation. This included rent paid for flats, apartments or houses. It did not include rent paid to local authorities. The credit was only available to persons renting on 7 December 2010 and ceased to be available after 31 December 2017.

The numbers that availed of the rent tax credit and the associated cost for the years 2004 to 2015 (the latest year available) are as set out in the following table.

This information is also available on Revenue’s website at: .