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Rent Tax Credit
Updated Dec 2025

Digs Accommodation Rent Tax Credit

If you're a student or young professional renting a room in someone's home under the Digs accommodation scheme in Ireland, you could be entitled to significant tax relief. The Digs Accommodati...

9 December 2025
3 min read

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Living in "digs" accommodation - where you rent a room in someone's home - is popular among students and young workers in Ireland. The good news is that digs tenants can claim the Rent Tax Credit, potentially worth up to €750 per year. This guide explains how it works.

MyTaxRebate.ie helps tenants across Ireland claim the Rent Tax Credit and other reliefs they're entitled to. Whether you're in digs, a house share, or a standard rental, we can review your tax position.

Living in Digs? Claim Your Tax Credit

The Rent Tax Credit is worth up to €750 per year

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What Is Digs Accommodation?

"Digs" refers to renting a room in someone's home while they continue to live there. This is different from renting a whole house or apartment. Common digs arrangements include:

  • Renting a spare room from a homeowner
  • Student accommodation in a family home
  • Lodging while working away from home

Rent Tax Credit for Digs Tenants

The Rent Tax Credit applies to qualifying rent payments, including digs accommodation. The credit values for 2025 are:

Status Maximum Credit
Single person €750
Married couple/civil partners €1,500

Note: You can claim the Rent Tax Credit for 2022, 2023, 2024, and 2025. If you've been in digs for several years without claiming, you could be owed up to €3,000 for couples.

Eligibility Requirements

To claim the Rent Tax Credit for digs, you must:

  • Pay rent for qualifying accommodation in Ireland
  • Not be claiming other State housing supports (like HAP)
  • Not be renting from a close family member
  • Have paid enough rent to claim the credit

Digs vs Rent-a-Room Scheme

The Rent-a-Room relief is a scheme for homeowners, allowing them to receive up to €14,000 per year tax-free from renting a room. As the tenant in digs, this doesn't affect your ability to claim the Rent Tax Credit - it's a separate relief for the homeowner.

What Information Do You Need to Claim?

To claim the Rent Tax Credit, you'll need:

  • Your landlord's name (the homeowner)
  • The address of the digs
  • The amount of rent you paid
  • The dates you rented during

Other Tax Reliefs for Digs Tenants

As a worker or student in digs, you may also be entitled to:

Frequently Asked Questions

Does the landlord need to be registered with the RTB?

For digs accommodation under the Rent-a-Room scheme, the landlord doesn't need to register with the RTB. You can still claim the Rent Tax Credit as the tenant.

I pay rent in cash - can I still claim?

Yes, you can claim regardless of how you pay. Keep records of your payments in case Revenue requests evidence. This could be receipts from your landlord or bank statements showing cash withdrawals.

Can I claim if I'm only in digs during term-time?

Yes. The credit is based on the rent you actually paid, not a full year. If you pay €500/month for 9 months, you can claim based on €4,500 rent paid.

Claim Your Rent Tax Credit

Plus any other tax reliefs you're entitled to

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Filed under:Rent Tax Credit

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