Seán Fleming (Laois, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

260. To ask the Minister for Finance to outline the situation regarding rent tax credit whereby hotel staff pay the hotel in respect of a property rented by the hotel from another source that provides accommodation for their staff at a reduced rate; and whether the hotel employees in this situation obtain the rent tax credit notwithstanding the staff names are not on the lease. [5919/25]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

The Rent Tax Credit ("RTC"), as provided for in section 473B of the Taxes Consolidation Act (“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 section 473B of the TCA, which provides for the RTC, is subject to a number of conditions.

In relation to this particular query, due to the limited information provided in relation to the nature of the tenancy it is not possible to provide a definitive view on whether the hotel staff in question are eligible for the RTC.

Further details in respect of the RTC, can be found at the links below:

• Tax and Duty Manual Part 15-01-11A - www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/ 15-01-11A.pdf
• Revenue website - www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/land-and-property/rent-credit/index.aspx

• Tax and Duty Manual Part 05-01-01c: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-01c.pdf
• Revenue website: www.revenue.ie/en/employing-people/benefit-in-kind-for-employers/free-or-subsidised-accommodation/index.aspx