Paul Murphy (Dublin South West, RISE)
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297. To ask the Minister for Finance further to Parliamentary Question No. 153 of 6 October 2022, his views on a matter (details supplied). [51824/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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On Budget Day, I announced a €500 Rent Tax Credit which it is proposed will be claimable in respect of rent paid in 2022 and subsequent years to end-2025.

In answer to the Deputy's question, as I have indicated previously in my responses to Parliamentary Questions on this matter, I understand that licence arrangements may exist and that, in such circumstances, the licensee may be entitled to claim the proposed rent tax credit. However, I also indicated that it is intended that entitlement to the tax relief will be subject to compliance with a number of conditions.

As the Deputy will be aware, it is intended to publish details of the tax credit in Finance Bill 2022 this coming Thursday, 20 October. I look forward to discussing the credit as well as other aspects of the Bill with members of the Oireachtas in the subsequent Finance Bill debates.