Landlords Warned They Could Be Missing a Valuable Tax Credit

Budget 2024 announced the introduction of a new landlord tax relief, available for the years 2024 to 2027. 

While the measure was unveiled in October 2023 landlords were not able to claim the relief until they filed their 2024 tax returns. In some cases this was almost two years after the initial announcement. As a result of this delay, we have found that a number of landlords have inadvertently overlooked claiming the relief.

Tadhg Moriarty, Tax & Client Services Lead, at TaxAssist Accountants remarked that “due to the significant gap between the announcement of the landlord tax credit and the point at which it could be claimed, many landlords, particularly self-filers, may have forgotten about it.”

Landlords who didn’t claim the credit when submitting their 2024 tax return can still claim the relief now.

Tadhg added “in general, amendments can be made to tax returns up to four years after they have been filed. You can amend a return on ROS.” 

The maximum amount of relief for the year 2024 is €600. As such landlords are encouraged to check whether they claimed the relief and amend their 2024 tax return if necessary.

Last updated: 18th February 2026