Just a question re rent tax credit. If the tenancy begins in January 2026 but I am required to make an advance payment in December 2025 am I entitled to claim rent tax credit for 2025?
It is for student accommodation in case that has any relevance.
The Revenue Guidance states that the claim "must relate to rental payments which both fell due, and were actually paid, during the relevant tax year."
If you are required to pay, say, the first month's rent in Dec 2025 according to the lease agreement (instalments are usually due in advance of check-in), you should qualify for a credit of 20% of the first month's rent (i.e. if €700 of the amount paid in December relates to rent, then there could be a rent tax credit of €140 for the 2025 tax year). A security deposit wouldn't be a qualifying payment for rent tax credit purposes.