Malcolm Byrne (Wicklow-Wexford, Fianna Fail)
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160. To ask the Minister for Finance the number of persons who have claimed the rent tax credit each year since its introduction, and to date in 2025. [67299/25]

Simon Harris (Wicklow, Fine Gael)
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I am informed by Revenue that 313,980 taxpayer units claimed the Rent Tax Credit (RTC) for 2022, with 273,160 of these taxpayer units benefitting from it, while in relation to 2023, 354,110 taxpayer units claimed the RTC, with 315,030 taxpayer units befitting from it. 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.

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.

In relation to RTC data for the years 2024 and 2025, I am advised by Revenue that the RTC data provided in the table above refer only to claims by PAYE taxpayers. Data on claims by self-assessed taxpayers are not yet available for 2024 and 2025. Data in relation to later years will be made available in the coming years as the filing deadlines fall due.

In relation to the claims for 2025, most claims for credits by PAYE taxpayers take place after the year-end, and it is expected that the bulk of claims for 2025 will not be made until 2026.