Revenue has recently issued a communication regarding the revised Rent Tax Credit Manual. This update incorporates additional information aimed at assisting claimants in their rent tax credit claims. The new additions to the manual include:

Guidance for tenants on how to obtain the registration number assigned to their tenancy by the Residential Tenancy Board (RTB), where applicable.

Guidance for landlords who prefer to submit their information directly to Revenue instead of providing it to the tenant.

Detailed information on the real-time claim procedures available in myAccount for PAYE taxpayers who wish to claim the rent tax credit for rent paid in 2023.

Inclusion of screenshots displaying the relevant Form 11 fields for self-assessed taxpayers who are claiming the rent tax credit for rent paid in 2022.

These updates are intended to enhance the clarity and effectiveness of the Rent Tax Credit Manual, enabling claimants to better understand the process and requirements associated with claiming the rent tax credit.