Seán Haughey (Dublin Bay North, Fianna Fail)
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98. To ask the Minister for Finance if he will provide an update of the number of people in Dublin who are currently availing of the rent tax credit, in tabular form; if he has plans for any changes to the credit in the near future; and if he will make a statement on the matter. [42863/23]

Michael Moynihan (Cork North West, Fianna Fail)
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108. To ask the Minister for Finance if he will provide an update on a county basis of the number of people in Cork and Kerry who are currently availing of the rent tax credit, in tabular form; if he has plans for any changes to the credit in the near future; and if he will make a statement on the matter. [42865/23]

Niamh Smyth (Cavan-Monaghan, Fianna Fail)
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117. To ask the Minister for Finance if he will provide an update on a county basis of the number of people in Cavan, Monaghan, Sligo, Leitrim and Donegal who are currently availing of the rent tax credit, in tabular form; if he has plans for any changes to the credit in the near future; and if he will make a statement on the matter. [42871/23]

Barry Cowen (Laois-Offaly, Fianna Fail)
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129. To ask the Minister for Finance if he will provide an update on a county basis of the number of people in Offaly, Laois, Longford and Westmeath who are currently availing of the rent tax credit, in tabular form; if he has plans for any changes to the credit in the near future; and if he will make a statement on the matter. [42869/23]

James O'Connor (Cork East, Fianna Fail)
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132. To ask the Minister for Finance the details of the uptake from the rent credit tax from Budget 2023; how many people applied for the tax credit; and if he will make a statement on the matter. [43092/23]

Jennifer Murnane O'Connor (Carlow-Kilkenny, Fianna Fail)
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154. To ask the Minister for Finance if he will provide an update on a county basis of the number of people in Carlow, Kilkenny, Waterford, and Wexford who are currently availing of the rent tax credit, in tabular form; if he has plans for any changes to the credit in the near future; and if he will make a statement on the matter. [43189/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I propose to take Questions Nos. 98, 108, 117, 124, 129, 132 and 154 together.

The Rent Tax Credit, as provided for in section 473B of the Taxes Consolidation Act 1997, was introduced by Finance Act 2022 and may be claimed in respect of qualifying rent paid in 2022 and subsequent years to end-2025. The maximum value of the credit is €1,000 per year in the case of a jointly assessed married couple or civil partners, and €500 in all other cases.

I am advised by Revenue that the Rent Tax Credit statistics currently available refer only to claims by PAYE taxpayers for the 2022 tax year and the 2023 tax year to-date.

Data on claims by self-assessed taxpayers are not yet available as these taxpayers’ returns are generally submitted later in the year. The statutory filing date for the 2022 tax return for self-assessed taxpayers is 31 October 2023.

Claims in respect of the 2022 year of assessment can be made by PAYE taxpayers by submitting an Income Tax return for that year. For claims relating to 2023, PAYE taxpayers have the option of claiming the rent tax credit due to them either as rent is incurred or at the end of the year through their Income Tax return.

Rent Tax Credit claims are made on a ‘taxpayer unit’ basis. A taxpayer unit is either an individual with any personal status who is singly assessed or a couple in a marriage or civil partnership who have elected for joint assessment.

I am further advised that as of the 28 September 2023, over 289,971 Rent Tax Credit claims have been made by 254,527 taxpayer units consisting of:

• 203,000 taxpayer units that made claims for 2022 only,
• 35,444 taxpayer units that made claims for both 2022 and 2023,
• 16,083 taxpayer units that made claims for 2023 only.