Dáil Éireann Debate, Tuesday - 30 April 2024
241. Deputy Jim O'Callaghan asked the Minister for Finance the total number of rent tax credit claims made in each of the years 2022, 2023 and 2024, by county, in tabular form; and if he will make a statement on the matter. [19338/24]
Amharc ar fhreagraThe Rent Tax Credit (RTC), as provided for in section 473B of the Taxes Consolidation Act 1997 (TCA 1997), was introduced by the Finance Act 2022 and may be claimed in respect of qualifying rent paid in 2022 and subsequent years to end-2025.
I am advised by Revenue that the RTC statistics currently available refer only to claims by PAYE taxpayers. Data on claims by self-assessed taxpayers are not yet available. These data will be available, in respect of the 2022 year of assessment, later in Q2 2024 when the self-assessed tax returns for that year, filed in late 2023, are fully analysed.
Rent Tax Credit claims are made are on a ‘taxpayer unit’ basis. 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.
The below table outlines the number of claims by year of assessment and by county for 2022, 2023 and 2024 as at 22 April 2024.
|
County |
2022 Year of Assessment |
2023 Year of Assessment |
2024 Year of Assessment |
|
Carlow |
2,505 |
2,173 |
386 |
|
Cavan |
2,288 |
2,173 |
377 |
|
Clare |
3,455 |
3,101 |
635 |
|
Cork |
30,741 |
26,457 |
5,419 |
|
Donegal |
3,433 |
3,039 |
621 |
|
Dublin |
127,823 |
116,084 |
24,481 |
|
Galway |
19,352 |
15,848 |
3,466 |
|
Kerry |
4,232 |
3,702 |
628 |
|
Kildare |
9,805 |
8,834 |
1,808 |
|
Kilkenny |
2,918 |
2,685 |
531 |
|
Laois |
2,164 |
1,877 |
418 |
|
Leitrim |
872 |
738 |
159 |
|
Limerick |
13,243 |
10,849 |
2,194 |
|
Longford |
1,609 |
1,466 |
251 |
|
Louth |
3,784 |
3,525 |
720 |
|
Mayo |
3,962 |
3,548 |
737 |
|
Meath |
5,220 |
5,020 |
920 |
|
Monaghan |
1,972 |
1,830 |
334 |
|
Offaly |
2,287 |
2,087 |
413 |
|
Roscommon |
1,762 |
1,633 |
334 |
|
Sligo |
3,149 |
2,580 |
521 |
|
Tipperary |
4,858 |
4,380 |
795 |
|
Waterford |
5,272 |
4,637 |
950 |
|
Westmeath |
3,968 |
3,574 |
736 |
|
Wexford |
4,331 |
3,818 |
751 |
|
Wicklow |
3,344 |
3,088 |
654 |
|
Not Currently Available |
3,910 |
2,673 |
495 |
|
Total |
272,259 |
241,419 |
49,734 |
