Quick answer
- Good records make the Rent Tax Credit claim easier to complete and support.
- You should keep the rent paid, claim period and property address clear for each claim year.
- Landlord or agent details and RTB registration details may be required depending on the tenancy.
- Use only the rent you actually paid and exclude non-rent extras.
Rent Tax Credit Calculator
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Good records make the claim easier and safer
The Rent Tax Credit claim is not only about entering a rent number. Revenue can ask for supporting information, and the details you enter should match the tenancy and the rent you actually paid. If your records are unclear, you may still be able to start a claim in some situations, but weak records can create problems later.
Core checklist before opening Revenue myAccount
- Tax year you want to claim.
- Property address for each rental period.
- Start and end dates of the tenancy or rental arrangement.
- Total qualifying rent paid during the year.
- Bank transfer records, receipts or rent statements.
- Landlord or letting agent name and contact details.
- RTB registration number where applicable.
- Notes separating rent from utilities, meals, laundry, parking, deposits or other extras.
- Evidence of who paid the rent in shared, student or parent-paid situations.
RTB number: what to know
Revenue says you should provide the RTB number where applicable and take reasonable steps to obtain it. If you cannot provide it at the time of claim, you may not be prevented from making the claim immediately. However, Revenue may ask for it later. If you still cannot provide it where it is required, the credit may be withdrawn.
This makes the RTB number important even when the online claim screen lets you continue. It is better to look for it before filing rather than treating it as optional forever.
If you moved during the year
If you lived in more than one rental property during the same tax year, keep the records separate. Do not just enter the current monthly rent and assume it covers the full year. Work out what was actually paid for each property during that tax year, exclude non-rent extras, then total the qualifying rent if the conditions are met for each period.
| Record | Property A | Property B |
|---|---|---|
| Dates occupied | January to June | July to December |
| Rent paid | Use actual payments | Use actual payments |
| Landlord/agent | Keep details separately | Keep details separately |
| RTB number | Where applicable | Where applicable |
Records for student and parent-paid rent
For student accommodation, keep proof of who paid, who lived in the property and what the property was used for. For parent-paid claims, records should support that the rent was paid for a child attending an approved course and that the child used the property as their principal private residence during term time. If a landlord relationship issue exists, check it before relying on the calculator.
Calculator preparation worksheet
| Calculator input | Where to get it from | What to exclude |
|---|---|---|
| Monthly or annual rent | Bank records, receipts, tenancy statement | Utilities, meals, deposits, laundry, parking |
| Claim months | Tenancy dates and payment history | Months you did not pay rent |
| Filing status | Your Revenue/tax position | Do not use joint cap if not jointly assessed |
| Income Tax liability | Statement of Liability or tax records | USC and PRSI are not Income Tax |
Frequently asked questions
Do I need the RTB number to claim Rent Tax Credit?
Revenue says you should provide it where applicable and take reasonable steps to obtain it. You may be asked for it later.
What happens if I cannot get the RTB number?
Revenue says you may not be prevented from claiming immediately, but if you still cannot provide the number later where applicable, the credit may be withdrawn.
What rent records should I keep?
Keep payment records, rent period, property address, landlord or agent details, RTB number where applicable and notes separating rent from extras.
Should I keep receipts if I paid by bank transfer?
Yes. Bank transfers help, but keep any tenancy statements, rent receipts or correspondence that explain what the payments were for.
Can I include utility payments?
No. Utilities are not rent for this credit and should be excluded.
What if I paid cash?
Keep receipts and written records if possible. Cash payments can be harder to support if Revenue asks for evidence.
What if I changed address during the year?
Keep separate records for each property and rental period, then use the eligible rent paid for the relevant tax year.
Do flatmates need separate records?
Yes. Each claimant should be able to show the rent they personally paid.
Sources & references
Related calculators
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