Income Tax - Rent Relief

Tax Relief - Rented Accommodation

Tax relief is available on private rented accommodation used as your sole or main residence. It includes rent for bedsits, flats, apartments or houses.

It does not include:-

rent paid to Local Authorities or state agencies
rent paid under a lease agreement for 50 years or more

Please select the tax year you are interested in:

2002 to 2007 inclusive - (increase announced for 2006)
Prior to 2002

Rent Relief LIMITS - 2002 to 2007
Tax Year	2007		2006		2005		2004, 2003 & 2002
Situation	Under 55 Limit	55+ Limit	Under 55 Limit	55+ Limit	Under 55 Limit	55+ Limit	Under 55 Limit	55+ Limit
	ААА	ААА	ААА	ААА	ААА	ААА	ААА	ААА
Single	А1,800	А3,600	А1,650	А3,300	А1,500	А3,000	А1,270	А2,540
Widowed	А3,600	А7,200	А3,300	А6,600	А3,000	А6,000	А2,540	А5,080
Married	А3,600	А7,200	А3,300	А6,600	А3,000	А6,000	А2,540	А5,080
Rate of tax relief	20%		20%		20%		20%

Rent Relief - Prior to 2002
Tax Year	2001 - Short Year		2000/2001		1999/2000
Situation	Under 55 Limit	55+ Limit	Under 55 Limit	55+ Limit	Under 55 Limit	55+ Limit

Single	г740	г1,480	г750	г2,000	г500	г1,000
Widowed	г1,480	г2,960	г1,125	г3,000	г750	г1,500
Married	г1,480	г2,960	г1,500	г4,000	г1,000	г2,000
Rate of tax relief	20%	20%	22%	22%	24%	Your highest rate; either 46% or 24%

Example: Alan and Niamh (married, both aged 33) pay a total rent of А4,200 in 2007 and 2006. Their relief is as follows:-
Tax Year	2007	2006
Tax Relief	А3,600 x 20% = А720	А3,300 x 20% = А660
In both cases, the rent paid is higher than the limits; therefore the relevant limits come into play. If the actual rent you pay is lower than the limits, the relief is based on the actual rent you pay.

To claim the relief, complete the form "RENT1". Do this either:

during the relevant tax year. In this case, your tax credits will be amended and you will get the effect of the relief in your next pay-packet after your employer receives your amended tax credits.
after the end of the tax year; submit the form with your tax return.

If you landlord resides in this country, you must also have a receipt. This receipt must include details of:

your landlords' name, RSI number and address
the amount of rent paid
the period covered for the rent paid.

If your landlord resides outside of this country, then you are obliged to deduct tax from the rent you pay at the low rate of income tax.

Contact your local tax office to get the relevant forms.

Back to Calculate My Tax: 2007
Back to Calculate My Tax: 2006
Back to Calculate My Tax: 2005
Back to Calculate My Tax: 2004
Back to Calculate My Tax: 2003
Back to Calculate My Tax: 2002
Back to Calculate My Tax: 2001
Back to Calculate My Tax: 2000/2001
Back to Calculate My Tax: 1999/2000