Link Report

(b) a tenancy in relation to which the person beneficially entitled to the rent is a Minister of the Government, the Commissioners of Public Works in Ireland or a housing authority for the purposes of the Housing Act, 1966, or

(2) Where an individual (in this section referred to as the “claimant”) proves that in the year of assessment he or she has made a payment on account of rent in respect of residential premises which, during the period in respect of which the payment was made, was his or her main residence, the income tax to be charged on the claimant, other than in accordance with section 16(2), for that year of assessment shall be reduced by an amount which is the least of—

(3) For the purposes of this section, where a claimant is a married person assessed to tax for the year of assessment in accordance with section 1017, a married person assessed to tax for the year of assessment in accordance with section 1017, or a civil partner assessed to tax for the year of assessment in accordance with section 1031C, any payments made by the claimant’s spouse spouse or civil partner, in respect of which that spouse spouse or civil partner would have been entitled to relief under this section if he or she were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section) section 1016 (apart from subsection (2) of that section) or section 1031B (apart from subsection (2) of that section) , shall be deemed to have been made by the claimant.

(i) a married person assessed to tax in accordance with section 1017, a married person assessed to tax in accordance with section 1017, or a civil partner assessed to tax in accordance with section 1031C, or

(3) For the purposes of this section, where a claimant is a married person assessed to tax for the year of assessment in accordance with section 1017, a married person assessed to tax for the year of assessment in accordance with section 1017, or a civil partner assessed to tax for the year of assessment in accordance with section 1031C, any payments made by the claimant’s spouse spouse or civil partner, in respect of which that spouse spouse or civil partner would have been entitled to relief under this section if he or she were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section) section 1016 (apart from subsection (2) of that section) or section 1031B (apart from subsection (2) of that section) , shall be deemed to have been made by the claimant.

(3) For the purposes of this section, where a claimant is a married person assessed to tax for the year of assessment in accordance with section 1017, a married person assessed to tax for the year of assessment in accordance with section 1017, or a civil partner assessed to tax for the year of assessment in accordance with section 1031C, any payments made by the claimant’s spouse spouse or civil partner, in respect of which that spouse spouse or civil partner would have been entitled to relief under this section if he or she were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section) section 1016 (apart from subsection (2) of that section) or section 1031B (apart from subsection (2) of that section) , shall be deemed to have been made by the claimant.

(i) a married person assessed to tax in accordance with section 1017, a married person assessed to tax in accordance with section 1017, or a civil partner assessed to tax in accordance with section 1031C, or

(3) For the purposes of this section, where a claimant is a married person assessed to tax for the year of assessment in accordance with section 1017, a married person assessed to tax for the year of assessment in accordance with section 1017, or a civil partner assessed to tax for the year of assessment in accordance with section 1031C, any payments made by the claimant’s spouse spouse or civil partner, in respect of which that spouse spouse or civil partner would have been entitled to relief under this section if he or she were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section) section 1016 (apart from subsection (2) of that section) or section 1031B (apart from subsection (2) of that section) , shall be deemed to have been made by the claimant.