Pearse Doherty (Donegal, Sinn Fein)
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229. To ask the Minister for Finance if the continuation of the rent tax credit will come from the tax package outlined in the Summer Economic statement; and if he will make a statement on the matter. [50922/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Rent Tax Credit was introduced by the Finance Act 2022. The value of the credit is €1,000 for a single person and €2,000 for a jointly assessed couple.

If the Rent Tax Credit were to be extended beyond its current sunset date of the end of 2025, the cost of this would be included within the €1.5 billion tax package as set out in the Summer Economic Statement in July.

The most recent set of fiscal projections, published in the Annual Progress Report in May, incorporated an estimate of €350 million for the Rent Tax Credit in respect of the year of assessment 2025. This estimate is an estimate of costs rather than an allocation. If the measure were to be extended beyond its current end-date, estimates may be subject to revision based on the latest available data.

Finally, and as the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances. It is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget decisions.