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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.

Frequently Asked Questions

Yes, if you rent out a property you need to file a Tax Return each year and you will pay income tax on the difference between the rents you have charged in a tax year, less any allowable expenses and charges.

As part of Budget 2024 the Minister introduced a new landlord tax relief for the years 2024 to 2027. For these years, tax relief at the standard rate of tax will apply to a certain amount of rental income. Find out more

Yes, in general, you can amend a tax returns up to four years after the end of the chargeable period in question.

Updated 18 Feb 2026 | Published 18 Feb 2026


Niamh Gavin, MA

Niamh has a master’s degree in publishing and is an experienced writer. She joined TaxAssist Accountants as Marketing Manager in 2019. Niamh looks after national marketing including managing social media channels. In addition, Niamh provides training to the network and supports offices with their local marketing projects.

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