Parent paying student rent: Rent Tax Credit conditions

Screen the approved-course, age, term-time residence, payer and landlord-relationship conditions.

Decision boundary

A parent paying qualifying rent for a child may be able to claim. Revenue applies specific course, age, property, term-time residence and relationship tests.

Evidence to check

• Approved course and qualifying student age
• Property in the State used as term-time principal residence
• Evidence that the parent paid the rent
• No relationship between claimant or child and the landlord

Official source

Revenue: property used by your child

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