Neasa Hourigan (Dublin Central, Green Party)
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364. To ask the Minister for Finance if the Revenue Commissioners will allow renters to claim the rent tax credit in circumstances in which a landlord refuses to supply a RTB registration number given that the Revenue Commissioners online system currently does not allow an application to be submitted without this information; and if he will make a statement on the matter. [1939/23]

Michael McGrath (Cork South Central, Fianna Fail)
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The Rent Tax Credit, as provided for in section 473B of the Taxes Consolidation Act 1997 (TCA 1997), was introduced by Finance Act 2022 and will be available in respect of qualifying payments made during the 2022 to 2025 years of assessment inclusive. Qualifying payments must be made under a tenancy.

A tenancy for this purpose is a rental arrangement which falls into one of the below categories:

1. An agreement, contract or lease which is required to be registered with the Residential Tenancy Board (RTB) under Part 7 of the Residential Tenancies Act 2004. Where a rental arrangement is of a type which is required to be registered with the RTB, the landlord must have complied with this registration obligation in order for the claimant to receive the Rent Tax Credit.

2. A licence for the use of a room, or rooms, in an individual's person’s principal private residence. Such rental arrangements are not generally required to be registered with the RTB under Part 7 of the Residential Tenancies Act 2004, and therefore availability of the Rent Tax Credit in such circumstances is not dependent on the tenancy being registered.

The Rent Tax Credit does not therefore impose any additional RTB registration obligations on landlords. However, where appropriate, landlords must comply with existing RTB registration obligations in order for the tenancy concerned to be within the scope of the Rent Tax Credit and Revenue must be satisfied that this requirement has been met in order for a claimant to receive the Rent Tax Credit.

Full details of the type of tenancies which must be registered with the RTB, and the process by which such registrations may be completed, can be found on the RTB website at: www.rtb.ie/register-a-tenancy.

As part of this registration process, the landlord and each tenant named on an RTB registration will receive a confirmation letter from the RTB shortly after registration. This letter will contain the number assigned to the tenancy, which can be used when claiming the Rent Tax Credit. If this is mislaid, I understand that the RTB can be contacted by phone or email to request the letter be reissued to the claimant.

Compliance with the legal obligation to register a tenancy under the Residential Tenancies Act 2004 (as amended) is a matter for the RTB. Unregistered tenancies may be reported to the RTB’s Registration Enforcement Unit by email to enforcement@rtb.ie.

Further details in respect of the Rent Tax Credit, including comprehensive guidance on the full range of conditions which must be met and how to make a claim, can be found in Tax and Duty Manual Part 15-01-11A at: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-11A.pdf.