Tax back · Ireland

Rent Tax Credit for parents of students: how much, which years, digs included

The Rent Tax Credit is not only for tenants. Parents who pay rent for a child at college can claim it, including for digs and rent-a-room from 2022. It is 20% of the rent you paid, up to the yearly cap, and never more than the income tax you paid.

The example family, year by year

Two more families

• Two children in college accommodation at €6,000 each in 2025, parents married with two incomes: 20% of €12,000 is €2,400, but one couple gets one credit, capped at €2,000.
• Separated parents, not jointly assessed, each paying €2,500 towards the same child’s rent in 2025: each claims their own share, 20% of €2,500 = €500, under the single cap of €1,000.

Who qualifies

• The child lives there to attend an approved course (the same list as tuition fees relief), as their main home in term time; going home at weekends is fine.
• The child was under 23 at the start of the tax year in which they first began the course; the credit continues if they turn 23 during it.
• Neither parent nor child is related to the landlord.
• Student Specific Accommodation must be registered with the RTB; digs and rent-a-room do not need to be.
• The property is in Ireland: a child’s accommodation abroad does not qualify.

What people get wrong

• Thinking only the student can claim. The person who pays the rent claims, and a parent who pays can claim.
• Counting meals in digs. Only the accommodation part counts: split the payment between rent and food.
• Expecting one credit per child. It is one credit per claimant, up to the cap.

Frequently asked questions

Can parents claim the Rent Tax Credit for a student child?
Yes, if the child lives in the rented place to attend an approved course, the child was under 23 at the start of the tax year in which they first began the course, and neither the parent nor the child is related to the landlord. Digs and rent-a-room count from 2022.

How much can parents claim?
20% of the rent you paid, up to €1,000 for a single person or €2,000 for a jointly assessed couple for 2024 to 2026 (€500 and €1,000 for 2022 and 2023). Example: a couple paying €5,000 a year for digs gets €1,000 for 2024.

We have two children in college. Do we get two credits?
No: one credit per claimant, up to the cap. A couple paying €12,000 for two children in 2025 gets €2,000, the couple maximum.

Does student accommodation need to be RTB registered?
Student Specific Accommodation must be registered with the RTB for the credit. Digs and rent-a-room arrangements do not need RTB registration.

Related

• Irish tax back checker: rent, tuition and more, every year since 2022.
• Rent Tax Credit calculator · 2022 claims close on 31 December 2026
• Never claimed the Rent Tax Credit? What a renter is still owed for 2022 to 2026.
• Claimed 2024 at €750? How to get the 2024 Rent Tax Credit top-up.
• Tuition fees relief: the other credit for a college year.

Sources

• Revenue: Rent Tax Credit, rent paid for your child
• Revenue: qualifying conditions and how much you can claim; Tax and Duty Manual 15-01-11A, para 5

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.