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(c) a housing authority within the meaning (Miscellaneous Provisions) Act 1992, or of the Housing

(b) residing in a residential property which has been designated as a cost rental dwelling within the meaning of Part 3 of the Affordable Housing Act 2021;

(iii) where available to the claimant, the unique identification number assigned to the residential property concerned for the purposes of the Finance (Local Property Tax) Act 2012,

(iii) social housing support, within the meaning of the Housing (Miscellaneous Provisions) Act 2009,

(ii) housing assistance, within the meaning of Part 4 of the Housing (Miscellaneous Provisions) Act 2014, or

(d) an approved housing body within the meaning of the Housing (Regulation of Approved Housing Bodies) Act 2019;

(a) any agreement, contract or lease which has been registered under Part 7 of the Residential Tenancies Act 2004, or

(b) the tenancy is of a type which is required to be registered under Part 7 of the Residential Tenancies Act 2004, and

(iii) in the case of a tenancy which is required to be registered under Part 7 of the Residential Tenancies Act 2004, the tenancy complies with that requirement.

(iv) where available to the claimant, the unique number assigned to the tenancy concerned in accordance with section 135 of the Residential Tenancies Act 2004, if applicable,

(iv) where available to the claimant, the unique number assigned to the tenancy concerned in accordance with section 135 of the Residential Tenancies Act 2004, if applicable,

“PPS Number”, in relation to an individual, means the individual’s Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

(i) payment of a supplement towards the amount of rent payable by the individual in respect of his or her residence payable in accordance with regulations made under section 198 of the Social Welfare Consolidation Act 2005,

(i) payment of a supplement towards the amount of rent payable by the individual in respect of his or her residence payable in accordance with regulations made under section 198 of the Social Welfare Consolidation Act 2005,

“PPS Number”, in relation to an individual, means the individual’s Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

(b) an individual is allowed, in accordance with section 836(2), a deduction under section 114 in respect of expenses in maintaining a residential property

“approved course” has the same meaning as it has in section 473A;

(a) an individual is entitled, in respect of a residential property, to an allowance to which subsection (1), (1A) or (1B) of section 836 applies, or

(b) an individual is allowed, in accordance with section 836(2), a deduction under section 114 in respect of expenses in maintaining a residential property

(ii) where the claimant is assessed to tax in accordance with section 1017 or 1031C in the year of assessment, to his or her spouse or civil partner,

(a) €5,000, in the case of an individual who is assessed to tax in accordance with section 1017 or 1031C in the year of assessment, and

(4) Where a claimant is assessed to tax in accordance with section 1017 or 1031C in a year of assessment, any qualifying payment made by his or her spouse or civil partner in that year of assessment shall, for the purposes of this section, be deemed to have been made by the claimant.

(13) Where the claimant is entitled to a rent tax credit under subsection (2), (5), (7) or (8), as the case may be, the aggregate of such credit shall not exceed €500 €750 or, in the case of an individual who is assessed to tax in accordance with section 1017 or 1031C in the year of assessment, €1,000 €1,500.

(ii) where the claimant is assessed to tax in accordance with section 1017 or 1031C in the year of assessment, to his or her spouse or civil partner,

(a) €5,000, in the case of an individual who is assessed to tax in accordance with section 1017 or 1031C in the year of assessment, and

(4) Where a claimant is assessed to tax in accordance with section 1017 or 1031C in a year of assessment, any qualifying payment made by his or her spouse or civil partner in that year of assessment shall, for the purposes of this section, be deemed to have been made by the claimant.

(13) Where the claimant is entitled to a rent tax credit under subsection (2), (5), (7) or (8), as the case may be, the aggregate of such credit shall not exceed €500 €750 or, in the case of an individual who is assessed to tax in accordance with section 1017 or 1031C in the year of assessment, €1,000 €1,500.