Cathal Crowe (Clare, Fianna Fail)
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107. To ask the Minister for Finance the total number of rent tax credit claims made in each of the years 2022, 2023 and to date in 2024, by county, in tabular form; and if he will make a statement on the matter. [39940/24]

Jack Chambers (Dublin West, Fianna Fail)
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The Rent Tax Credit (RTC), as provided for in section 473B of the Taxes Consolidation Act 1997 (TCA 1997), was introduced by the Finance Act 2022 and may be claimed in respect of qualifying rent paid in 2022 and subsequent years to end-2025.

I am advised by Revenue that 273,160 taxpayer units benefited from the RTC for 2022, as set out in Revenue’s ‘Cost of Tax Expenditures’ publication which is available on the Revenue website at

www.revenue.ie/en/corporate/information-about-revenue/statistics-research/tax-expenditures/cost/index.aspx.

313,980 taxpayer units claimed the RTC for 2022. The extent to which a claimant benefits from a tax credit, through a reduced tax liability and/or receipt of a refund for overpayment of a tax liability, is determined by their gross tax liability and use of other tax credits and reliefs. These numbers include both PAYE and self-assessed taxpayer units. 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, in which case they are counted as one taxpayer unit. The table below provides a breakdown of the number of taxpayer units who benefited from the credit in 2022.

In relation to later years, I am advised by Revenue that the RTC statistics provided in the table below refer only to claims by PAYE taxpayers for 2023 and 2024, to-date. The data on claims by self-assessed taxpayers are not yet available for 2023 and 2024. Most claims for credits by PAYE taxpayers take place after the year-end, and it is expected that the bulk of claims for 2024 will not be made until 2025.

The below table outlines the number of claims by PAYE taxpayers by year of assessment and by county for 2023 and 2024 as at 24 September 2024.

Note: all figures have been rounded to the nearest 10.