Michael McGrath (Cork South Central, Fianna Fail)
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Further to my previous reply, the Deputy may wish to note that Rent Tax Credit (RTC) claims are made in relation to a particular year of tax assessment. I previously provided a table setting out the numbers of taxpayer units claiming RTC, broken down by year of assessment and by county as at 22 February 2024. For ease of reference, I am again providing this table below.

Taxpayers have up to four years in which to make a claim is respect of a year of assessment, and therefore, this data will change over time.

Revenue advise me that due to changing personal circumstances, not all claimants will be eligible to make a RTC claim in respect in respect of the same county in each of two or more years of assessment where they have made claims in respect of more than one year of assessment. Accordingly, it is not possible to provide a definitive breakdown of the total number of taxpayer units (333,309), who have ever claimed the RTC, by county.

To further assist the Deputy in understanding the distribution of these claims I am advised by Revenue that the 518,372 RTC claims made by 333,309 taxpayer units may be further broken down as follows:

(i) 109,891 taxpayer units that made claims for 2022 only,

(ii) 129,585 taxpayer units that made claims for both 2022 and 2023,

(iii) 5,624 taxpayer units that made claims for both 2022 and 2024,

(iv) 52,541 taxpayer units that made claims for 2023 only,

(v) 8,624 taxpayer units that made claims for both 2023 and 2024,

(vi) 6,429 taxpayer units that made claims for 2024 only,

(vii) 20,615 taxpayer units that made claims for 2022, 2023, and 2024.

Rent Tax Credit Claims by Year of Assessment and by County