Thomas Gould (Cork North-Central, Sinn Fein)
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104. To ask the Minister for Finance whether tenants of Government Ministers can receive the rental tax credit. [17857/26]

Simon Harris (Wicklow, Fine Gael)
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The Rent Tax Credit (RTC) was introduced by the Finance Act 2022 and may be claimed by taxpayer units in respect of qualifying rent paid in 2022 and subsequent years to end of 2028. 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 measure is intended to assist those who do not get any other housing supports from the State.

The value of the credit for 2022 and 2023 was €500 for a singly assessed individual and €1,000 for a jointly assessed couple. For later years, the value of the credit increased to €1,000 for a singly assessed individual and €2,000 for a jointly assessed couple.

The RTC is subject to a number of conditions as set out in section 473B of the Taxes Consolidation Act (TCA) 1997, and is broadly available in the following circumstances:

• where the claimant makes a qualifying payment in respect of a residential property which he or she uses as his or her principal private residence,
• where the claimant makes a qualifying payment in respect of a residential property which he or she uses to facilitate his or her attendance at or participation in his or her employment, office holding, trade, profession or an approved course, and
• where the claimant makes a qualifying payment in respect of a residential property which his or her child uses to facilitate his or her child’s attendance at or participation in an approved course.
  
  Revenue advise that the claimant must not be a “supported tenant” and the landlord must not be a “specified landlord” within the meaning of section 473B TCA 1997. While the statutory definition of “specified landlord” includes, among others, a Minister of the Government, this relates to a Minister acting in his or her official capacity on behalf of the State (such as the Minister for Defence acting as a landlord in the case as certain Defence Forces personnel). It does not extend to a Minister acting in a private capacity as a landlord.
  
  Revenue further advise that a Minister of the Government will be considered to hold a property or tenancy in his or her official capacity if the personal identity of the property owner or landlord changes when the individual occupying the office changes. If the identity of the property owner or landlord remains unchanged even after that person has ceased to hold the particular office, he or she will be considered to hold the property or tenancy in a personal capacity.
  
  Accordingly, tenants of Government Ministers, where the Minister is acting in a private capacity as a landlord, are entitled to claim the RTC, provided all other conditions set out section 473B are met.
  
  Further details in respect of the RTC, can be found at the following links:
• Tax and Duty Manual Part 15-01-11A: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-11A.pdf
• Revenue website: www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/land-and-property/rent-credit/index.aspx.