Quick answer
- Supported tenants cannot generally claim the Rent Tax Credit.
- HAP, Rent Supplement and RAS are common examples of housing support that can affect eligibility.
- Some landlord relationships can also block a claim.
- Exclusions should be checked before calculating the claim amount.
Rent Tax Credit Calculator
Open this Irish calculator to test your own numbers and compare the result with the guide.
On this page
Why exclusions matter before you calculate
The Rent Tax Credit calculation is simple only after eligibility is clear. Exclusions can turn a large-looking claim into zero. This is why the calculator should not be used as the first and only check for people receiving housing support, renting from family, living in social housing, or paying a mixed amount that includes rent plus services.
Supported tenants: HAP, Rent Supplement and RAS
Revenue says you cannot claim the Rent Tax Credit if you are a supported tenant. The listed examples include the Housing Assistance Payment (HAP), Rent Supplement and Rental Accommodation Schemes (RAS). Revenue also says you cannot claim even if you are required to make a top-up payment above the State support.
Housing Association and Approved Housing Body landlords
Revenue’s qualifying conditions also say the credit cannot be claimed where your landlord is a Housing Association or Approved Housing Body. This is a different issue from the rent amount. Even if you personally pay rent every month, the landlord type can block the claim.
Family landlord and rent-a-room problems
Family landlord arrangements need a careful check. For a principal private residence, Revenue says the credit is not available if the landlord and tenant are parent and child, or vice versa. For rent-a-room or digs type arrangements, Revenue’s general conditions state that the credit is not available if you and the landlord are related. For some other related landlord situations, RTB registration and tenancy type can affect the answer.
Non-rent amounts you should not include
| Payment type | Should it be included as rent? | Why |
|---|---|---|
| Basic rent for use of the room/apartment/house | Usually yes | This is the core rent payment if conditions are met. |
| Utilities | No | Revenue says rent does not include extra services such as utilities. |
| Board or meals | No, or must be apportioned | Only the use-of-property portion is relevant. |
| Laundry or cleaning extras | No | These are services, not rent for occupation. |
| Security deposit | No | A deposit is not rent paid for use of the property. |
Examples of blocked or reduced claims
Example 1: HAP top-up
A tenant pays a monthly top-up while receiving HAP. Revenue’s supported-tenant rule can still block the Rent Tax Credit even though the tenant personally pays part of the housing cost.
Example 2: digs with meals included
A student pays a single monthly amount for a room and several meals. The full amount should not be treated as rent. The use-of-room amount needs to be separated from food or board.
Example 3: landlord is a parent
A person rents a room from a parent. The parent-child landlord relationship can block the claim. This should be checked before using the calculator result.
Frequently asked questions
Can I claim Rent Tax Credit if I get HAP?
No. Revenue lists HAP as a State housing support under the supported-tenant exclusion.
Can I claim if I pay a HAP top-up?
Revenue says you cannot claim even if you are required to make a top-up payment above State support.
Can I claim if I receive Rent Supplement?
No. Rent Supplement is one of Revenue’s listed supported-tenant examples.
Can I claim if I am in RAS?
Rental Accommodation Schemes are included in Revenue’s supported-tenant examples.
Can I claim if my landlord is an Approved Housing Body?
No. Revenue says you cannot claim if your landlord is a Housing Association or Approved Housing Body.
Can I include utilities?
No. Rent for this credit does not include extra services such as utilities, board or laundry.
Can I include food in student digs?
No. If food or board is included, the rent portion must be separated from the food/board portion.
Can I claim if I rent from family?
Some family landlord arrangements can block the claim. Parent-child and related rent-a-room/digs cases are especially important to check.
Sources & references
Related calculators
Use these tools for the numbers behind this guide.