Backdated Rent Tax Credit: check each tax year separately
Build a year-by-year rent, cap and evidence checklist before using the applicable Revenue return.
Decision boundary
The individual cap was €500 for 2022–2023 and is €1,000 for 2024–2028. Filing routes and time limits must be checked for the specific year; this site does not promise that a year remains open.
Evidence to check
- One row of rent evidence for each tax year
- The correct €500 or €1,000 individual cap
- The arrangement and registration position for that year
- Revenue return route and applicable time limit
Official source
General information only. Revenue decides eligibility; use the current official guidance for your facts and tax year.