Séamus McGrath (Cork South-Central, Fianna Fail)
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355. To ask the Minister for Finance the total number of renters who claimed the rent tax credit for 2022, 2023 and 2024 and the estimated percentage of those eligible to claim it in each of those years. [39018/25]

Eoin Ó Broin (Dublin Mid West, Sinn Fein)
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362. To ask the Minister for Finance the number of renters claiming the renters tax credit in 2024 and to date in 2025, by year, by local authority, and average value of credit per local authority. [39446/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Rent Tax Credit 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.

The value of the credit for 2022 and 2023 was €500 for a single person and €1,000 for a jointly assessed couple. For the years 2024 and 2025, the value of the credit increased to €1,000 for a single person and €2,000 for a jointly assessed couple.

I am informed by Revenue that 313,980 taxpayer units claimed the Rent Tax Credit (RTC) 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 advised 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/tax-expenditures/cost/index.aspx.

The extent to which a claimant benefits from a tax credit, through a reduced 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. Taxpayers who claim the RTC may not benefit from this credit as a result of other reliefs, deductions and tax credits already reducing their net tax liability to nil.

In relation to later years, I am advised by Revenue that the 2023, 2024 and 2025 RTC statistics provided below refer only to claims by PAYE taxpayers. The data on claims by self-assessed taxpayers are not yet available for 2024 and 2025 as the filing deadline has not yet passed. The data in relation to 2023 is expected to be published in the coming weeks, at which time it will be possible to provide the number of taxpayer units that claimed the RTC for 2023, as well as the number who benefitted from the credit.

I am further advised by Revenue that they have not undertaken an exercise to breakdown their data by Local Authority, instead the data has been broken down on a County basis. The tables below outline the number of claims by PAYE taxpayers, as well as the average value of the credit claimed, by county and by year of assessment for 2023, 2024 and 2025 to-date, as of 1 July 2025 (Figures are rounded to the nearest 10).

Finally, Revenue advises me that they do not produce estimates of the number of people eligible to claim this credit. The uptake is dependent on the number of taxpayers who meet the eligibility criteria associated with this credit, and who make a claim on their annual tax return or claim the credit in-year via Revenue’s MyAccount service. However, during the Budget 2023 process my Department estimated that some 400,000 persons may have been eligible to claim the credit. It should be noted that claims for the RTC are based on taxpayer units which may include one person or two people in the case of jointly assessed couples.

Séamus McGrath (Cork South-Central, Fianna Fail)
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357. To ask the Minister for Finance the number of families who claimed the home carer tax credit for 2022, 2023 and 2024; and the estimated percentage of those eligible to claim it in each of those years. [39050/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that the most recent year for which data in relation to the home carer tax credit is available is 2022. Data for 2023 will be available in the coming weeks and will be published in Revenue’s ‘Cost of Tax Expenditures’ publication on the Revenue website at:

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

Data for 2024 are not available as the filing deadline in relation to self-assessed taxpayers has not yet passed.

The table below shows the total number of taxpayer unit beneficiaries that claimed the home carer tax credit for the 3 most recent years for which data is available. Some taxpayers who claim the home carer tax credit may not benefit from this credit as a result of other reliefs, deductions and tax credits already reducing their net tax liability to nil.

A taxpayer unit refers to individuals except in the case of couples who are jointly assessed, in which case the couple are counted as one taxpayer unit.