The 2024 Rent Tax Credit top-up: claimed €750? How to get the rest
If you claimed €750 of Rent Tax Credit for 2024, you can probably claim €250 more: the 2024 credit was raised to €1,000 after the year began (€2,000 for a jointly assessed couple, so €500 more). If your claim showed less than €5,000 of rent, the extra was not paid automatically: you get it by changing the rent figure on your 2024 return, any time up to 31 December 2028.
Who gets what
| Your 2024 claim | What happened | What to do |
|---|---|---|
| Rent shown over €5,000 (€10,000 for a couple) | Revenue issued an amended 2024 tax credit certificate from 13 November 2024; your employer paid the extra | Nothing, if the extra appeared in your pay |
| Rent shown under €5,000 (€10,000 for a couple) | No automatic top-up | Amend the 2024 return with the full rent you paid |
| No 2024 claim at all | Nothing paid | Claim the full credit on your 2024 return |
From Revenue’s Tax and Duty Manual on the Rent Tax Credit, paragraph 7.5 (last updated December 2025).
Worked examples
- Renter paying €1,200 a month who claimed early in 2024, entering €3,750 of rent (enough for the old €750 maximum): their real rent was €14,400, so the 2024 credit is now €1,000. Amending the rent figure brings €250 more.
- Jointly assessed couple paying €1,600 a month who got €1,500 on a claim showing less than €10,000 of rent: the credit is now €2,000, €500 more.
- Student digs at €500 a month for 9 months (€4,500): 20% is €900. A claim capped at €750 can be amended to €900, €150 more.
Each figure is 20% of the rent paid, up to the 2024 maximum, as worked out by the tax back checker’s engine. Nobody can get more than the income tax they paid for 2024.
How to amend your 2024 claim
- Sign in to myAccount and choose Review your tax for the previous 4 years.
- Pick 2024, request the Statement of Liability if you have not already, and open the Income Tax Return.
- Under Tax Credits & Reliefs, You and your family, Rent Tax Credit, change the rent paid to the full amount you paid in 2024.
- Submit. Revenue recalculates 2024 and refunds the difference. Self-assessed people with no PAYE income claim it on their 2024 Form 11 instead.
What people get wrong
- Assuming the top-up was automatic for everyone. It was only automatic where the claim already showed more than €5,000 of rent.
- Entering only the rent needed for the old maximum. Enter the rent you actually paid; Revenue applies the cap.
- Counting 2024 arrears paid in 2025. Rent must fall due and be paid in 2024 to count for 2024.
Frequently asked questions
Was the 2024 Rent Tax Credit increased?
Yes. Finance Act 2024 raised the 2024 credit from €750 to €1,000 for a single person, and from €1,500 to €2,000 for a jointly assessed couple, and the increase applies back to the start of 2024. Revenue calls the extra amount a “top up”.
Did I get the top-up automatically?
Only if your 2024 claim showed rent of more than €5,000 (€10,000 for a jointly assessed couple): Revenue issued an amended 2024 tax credit certificate, and your employer paid the extra through payroll. If your claim showed less, you have to amend it yourself.
How do I claim the 2024 top-up?
PAYE workers: in myAccount, use Review your tax for the previous 4 years, open the 2024 Income Tax Return and change the rent paid figure to the full rent you paid. Self-assessed people without PAYE income claim it on their 2024 Form 11.
When is the deadline for the 2024 top-up?
Under the four-year rule, any 2024 claim, including the top-up, must be made by 31 December 2028.
Related
- Rent Tax Credit calculator · Irish tax back checker
- Never claimed? What a renter is still owed · the four-year rule
Sources
- Revenue Tax and Duty Manual Part 15-01-11A, Rent Tax Credit (paragraph 7.5, claiming a top up for 2024), Revenue: how much can you claim?
Read 13 November 2026. General information, not advice; it cannot see your records. Claiming directly from Revenue is free. We are not Revenue, we are not a tax agent, and we never ask for your myAccount details. Revenue decides every claim.
Cite or link to this article
DecisionsCalc (2026). 2024 Rent Tax Credit Top-Up: Claimed €750? How to Get the Extra €250 (€500 for Couples). https://decisionscalc.com/articles/rent-tax-credit-2024-top-up-ireland/
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