NB - Tax Relief on Rent is being phased out over an 8 year period from 2010. If you were not renting prior to December 2010 and now enter into a lease agreement, you will not qualify for Tax relief of rent

If you live in private rented accommodation in Ireland and pay income tax, it may be possible to claim tax relief on part of the rent you pay. The relief is available at the standard rate of 20%. Tax relief is not available on rent paid to a local authority.

In completing Form Rent 1 you will require details such as the landlord's name, address and PPS number. If you do not have these details you may still submit the form.

There are upper limits to the amount of relief that can be claimed depending on your personal circumstances.

What to do

• Request a rent book or obtain receipts for all rent paid
• Complete form Rent 1 from the Revenue Commissioners to claim tax relief