Cathal Crowe (Clare, Fianna Fail)
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687. To ask the Minister for Finance the total number of rent tax credit claims made in each of the years 2022, 2023, 2024 and to date in 2025, by county, in tabular form; and if he will make a statement on the matter. [42692/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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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 the 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.

I am informed by Revenue that 313,980 taxpayer units claimed the RTC for 2022, and that 273,160 taxpayer units benefited from the RTC for 2022.

The table below provides a breakdown of the number of taxpayer units who benefited from the credit by county in 2022.

The below table outlines the number of claims by PAYE taxpayers for the RTC by year of assessment and by county for 2023, 2024 and 2025 as on 14 July 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.