Holly Cairns (Cork South-West, Social Democrats)
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396. To ask the Minister for Finance the number of rent tax credit claims which have been made annually in County Cork, by local area, from 2022 to date, in tabular form. [11012/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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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 informed by Revenue that 313,980 taxpayer units nationwide claimed the rent tax credit for 2022. This number includes 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. I am also informed by Revenue that of the total taxpayer unit claims in respect of 2022, 273,160 taxpayer units had sufficient tax paid to benefit from the RTC.

I am informed by Revenue that the smallest grouping for which it can readily provide claim details is on a county basis. There was a total of 35,420 claims for County Cork for the 2022 tax year. I am also informed by Revenue that of these, 30,660 taxpayer units had sufficient tax paid to benefit from the RTC.

I am further informed by Revenue that the RTC statistics for 2023, 2024 and 2025 refer to claims made by PAYE taxpayers only. Data on self-assessed taxpayers will be available in respect of 2023 later in 2025 when the self-assessed tax returns for that year, filed in late 2024, are available for analysis. Data in relation to later years will be made available in the coming years as the filing deadlines fall due.

The table below sets out the claims by PAYE taxpayers for the RTC in each of the years 2023, 2024 and 2025, for County Cork, as at 10 March 2025.

It should be noted that most claims for credits by PAYE taxpayers take place after the year-end, and they have four years in which to do so.