377. Deputy Eoin Hayes asked the Minister for Finance for any assessment of the rent tax credit commissioned by his Department and its effectiveness in supporting low-income tenants; and if he will make a statement on the matter. [61047/25]

My Department has not commissioned an external assessment of the Rent Tax Credit (RTC). However, as part of the Budget 2026 process, it has recently conducted and published a review of the RTC which can be found at: []

assets.gov.ie/static/documents/ed5adb7f/A_Review_of_the_Rent_Tax_Credit_Budget_2026.pdf.

This review includes analysis of RTC claims by income, with further details set out in figures 8A and 8B on page 11 of the review.

In addition, the RTC was considered as part of the 2025 Tax Strategy Group process, details can be found at:

assets.gov.ie/static/documents/TSG_25-01_Income_Tax.pdf.