Licence agreement and the Ireland Rent Tax Credit

Identify the licence, property and payment records without describing it as an RTB tenancy.

Decision boundary

The claim must reflect the real arrangement. Record a licence as a licence and check the Revenue conditions that apply instead of supplying tenancy facts that do not exist.

Evidence to check

• Licence agreement or written terms
• Property and landlord details
• Payment records for the selected year
• The correct registration or exemption position

Official source

Revenue qualifying conditions

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