Rent Relief

Basis of the Relief

If a single person aged 50 pays rent of €4,000 in year 2002, the tax credit is €254
If a widowed person aged 60 pays rent of €6,000 in year 2002, the tax credit is €1,016
If a married person aged 40 pays rent of €4,000 in the tax year 2002, the tax credit is €508

Accommodation to which relief applies

The rent must be paid for private rented accommodation used as a sole or main residence. This will include rent paid for bed sitters, flats, apartments or houses. It will not include rent paid:

* To Local Authorities or State Agencies or
* Under a lease agreement for 50 years or more.

To Claim Rent Relief

To claim Rent Relief, simply complete the details overleaf. If you have difficulty in supplying any of the information requested, contact your tax office. Where rent relief is based on the amount paid at the time the claim is made, relief will be given on a provisional basis in your Certificate of Tax Credits and Standard Rate Cut-Off Point and may be reviewed at the end of the tax year.

Receipt from Landlord

If your Landlord is resident in this country a receipt for rent paid must be provided if and when it is requested. This will apply regardless of whether the rent is paid directly to the Landlord or to an Agent on his/her behalf.

Rents, etc. payable to non-resident landlords

If your landlord resides outside the country and you pay the rent directly to him/her or to his/her bank account either in the State or abroad, you must deduct tax at the standard rate of tax (currently 20%) from the gross rent payable.

Article Navigation

Back to tenant articles