Types of Tenancy and Agreements

Rent Tax Credit

A rent tax credit is available for tenants for the tax years 2022 to 2025. As of Budget 2025 the maximum value of the credit is €2000 per year for a couple who are jointly assessed, and €1000 for individuls.

For 2022 and 2023, the credit was €500 for an individual and €1,000 for a couple.

Please note: The Revenue Commissioners are responsible for managing the tax credit. For information on who is eligible and how to apply, please see the Revenue Commissioners detailed guidance note.

Registered Tenancy (RT)  number 

All private residential landlords, Approved Housing Bodies (who are not-for-profit housing providers, often referred to as Housing Associations), Cost Rental and landlords of Student Specific Accommodation must register their tenancies with the RTB. 

If you wish to apply for the rent tax credit and your tenancy comes under the remit of the RTB, you will be asked to supply an RT number. The RT (Registered Tenancy) number is the unique number assigned to each tenancy registration. It is provided in the format RT-XXXX-XXXXXXXX

You can find the RT number on the tenancy confirmation letters which are send to both tenants and landlords at the beginning of a tenancy. The letter is issued once the tenancy registration has been fully processed by the RTB and paid in full by the landlord. Typically letters to tenants are issued by post, unless the RTB has received a request to do so by email. 

If you cannot find your confirmation letter, please try the following: 

• Ask another tenant: The RT number is unique to the tenancy rather than the tenant, so if you are house sharing the other tenants will have the same RT number. 

• Contact your landlord or agent to request a copy: Letters of confirmation are issued by e-mail or post, depending on the preferred method of communication chosen by the landlord. Your landlord or agent should be able to provide the number to you and they are expected to help their tenants claim their entitlements

• Request it from the RTB: For further assistance please visit Contact Us.

You should take all reasonable steps to ensure that you provide as much information as possible, including your RT number, when making a claim for the rent tax credit. However, you will not be prevented from making a claim for the rent tax credit if you are unable to provide your RT number when making your claim and you have taken all reasonable steps to ascertain this number.

Making a Rent Tax Credit Claim 

For information on who is eligible and how to apply, please see the Revenue Commissioners detailed guidance note.

You will not be prevented from making a claim for the rent tax credit if you are unable to provide your RT number when making your claim and you have taken all reasonable steps to ascertain this number.

Revenue does however carry out a programme of compliance checks as part of its ongoing work. Through these compliance checks Revenue may contact claimants to seek further information or documentation in support of their claim. This may include the RT number assigned to the tenancy if it was not provided during the claim process.

Where a rent tax credit claimant is requested to provide such additional information or documentation and fails to do so, any relief already granted to them may be withdrawn.

Further information 

For further information on Rent Tax Credit please consult the Revenue website and Citizens Information.

Types of Tenancy Agreements and Leases

There are various different types of tenancy agreements and leases available. The Residential Tenancies Act applies to every dwelling which is the subject of a tenancy. 

Tenants and landlords should be clear on their status within a tenancy. 

Tenancy Agreement / Lease 

A written tenancy agreement is known as a lease. The RTB acknowledges that rental law can be complex and intimidating to both landlords and tenants. To help landlords get things right with their tenancy agreements, the RTB has created a new Residential Tenancy Agreement template to assist landlord and tenants set out the terms of their relationship.

Download the Residential Tenancy Agreement template in the Download section below

Fixed Term Tenancy

A fixed term tenancy is one that lasts for a specific amount of time as specified in the tenancy agreement or lease. 

A ‘Part 4’ tenancy runs alongside a fixed term tenancy, which means the tenant shall, after a period of 6 months occupation, become entitled to the provisions of a ‘Part 4’ tenancy. 

This means that irrespective of the length of the fixed term lease, a tenant has an entitlement to remain in the dwelling for the duration of the ‘Part 4’ tenancy* and the landlord can only terminate the tenancy on limited grounds. 

* The duration of a ‘Part 4’ tenancy is dependent on when the tenancy began. 

 Click here to see the reasons a landlord can end a fixed-term tenancy 

 Once a tenant has been in occupation for a continuous period of 6 months (and a valid Notice of Termination has not been served), for tenancies that began;  

• on/ after 11 June 2022, the ‘Part 4’ period extends for an unlimited duration.  

• on /after 24 December 2016, the ‘Part 4’ period extends for a further 5 and a half years.

• before 24 December 2016, the ‘Part 4’ period extends for a further 3 and a half years.  

Tenancies that existed prior to 11 June 2022 will convert to Tenancies of Unlimited Duration at the end of the current 6-year cycle. 

Click here for further information on the duration of ‘Part 4’ tenancies. 

A fixed term tenancy is a tenancy that lasts for a specific amount of time. A ‘Part 4’ tenancy runs alongside a fixed term tenancy, which means the tenant shall, after a period of 6 months and as in the normal course, become entitled to the provisions of a ‘Part 4’ tenancy (i.e. they can stay in the property for 4 or 6 years*). This simply means that irrespective of the length of the fixed term lease, a tenant has an entitlement to remain in the dwelling for up to 4 or 6 years* and the landlord can only terminate the tenancy on limited grounds. Click here to see on what grounds a landlord can end a tenancy. 

*depending on when the tenancy commenced.

Approved Housing Bodies

Approved Housing Bodies (AHBs) provide and manage social rented housing. They are not for profit organisations formed for the purpose of relieving housing need. AHBs provide housing in response to a range of different needs including families on low incomes; households with special needs; such as older persons; people with disabilities; and homeless persons. AHBs work in partnership with Local Authorities and take nominations from the Local Authority's social housing waiting list to fill available accommodation provided by the AHB. 

AHB tenancies must be registered with the RTB however where a licence arrangement is in place (e.g. hostel accommodation), these tenancies would not come under the remit of the RTB.  

Registration fees

Please click here for AHB registration fees for tenancies registered prior to 4 April 2022. 

Setting and reviewing of rent in AHBs

For Approved Housing Bodies, the setting and reviewing of rent should be set out in the lease/ contract provided to the tenant at the start of the tenancy.

• The timing of a rent review in an Approved Housing Body tenancy should be set out in the tenancy agreement. 

• If the tenancy agreement does not refer to rent reviews, the rent can only be reviewed once every 12 months.

• There is no set notice period for a rent review, but the law states that notice should be given 'as soon as is practicable'.

The use of comparable market rent in setting/ reviewing the rent does not apply to Approved Housing Bodies.