Tax relief on rent paid for family at college
If you are paying rent for your child in rent-a-room or digs accommodation, you can claim the tax credit if the accommodation is used by your child to attend an approved course.
This was introduced in 2024 but can also be claimed for previous years 2022 and 2023.
You can check the register with the RTB.
If your tenancy is registered, the RTB has information on how to find the Registered Tenancy (RT) number. You will be asked for the RT number when you apply for the tax credit. If you cannot provide the RT number when you apply, Revenue may ask you for it later.
The Rent Tax Credit is not available for rent-a-room or digs accommodation if you and the landlord are related.
For 2024 and 2025, the amount of the credit is 20% of your rent payments in the year, up to a maximum credit of:
- €1,000 for an individual
- €2,000 for a couple who are jointly assessed for tax
(The 2024 limits were €750 and €1,500, but these were increased retrospectively in Budget 2025.)
If a smaller amount would reduce your income tax to zero, that amount is the maximum credit you can get.
For 2022 and 2023, the credit was €500 for an individual and €1,000 for a couple.
Any queries on the above give us a call on 091 763817 or email oliver@taxreturnhelp.ie