Landlord not RTB registered: can you claim the Rent Tax Credit?

Separate an unavailable RTB number from a tenancy whose required registration was never completed.

Decision boundary

Not having the number at claim time does not automatically prevent a claim. That differs from a tenancy that is required to be registered but remains unregistered, which does not meet the condition.

Evidence to check

• Ask whether the arrangement is required to be RTB registered
• Take reasonable steps to obtain the number
• Keep communications and rent-payment records
• Do not invent a number or relabel the arrangement

Official source

Revenue: RTB number when claiming

General information only. Revenue decides eligibility; use the current official guidance for your facts and tax year.