Ruairí Ó Murchú (Louth, Sinn Fein)
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274. To ask the Minister for Finance if he will provide the latest figures for the number of people who have availed of the rent tax credit in this tax year, broken down by county; and if he will make a statement on the matter. [47600/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the table below outlines the number of claims for the Rent Tax Credit by PAYE taxpayers by county for 2025 to-date, as of 8th September 2025. Most claims for credits by PAYE taxpayers take place after the year-end. The bulk of claims for 2025 will not be made until 2026.

I am further advised by Revenue that the data on claims by self-assessed taxpayers is not yet available for 2025 as the filing deadline has not yet passed. The Form 11 filing deadline in relation to 2025 is Q4 of 2026.

The data below is in relation to 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.