Silouette graphic representing Tipperary

Rent Assessment

Local authorities charge rent based on the income of a tenant. The rent amount may be reviewed during tenancy.

Differential Rent Scheme

1. Scope of Scheme This scheme will apply from 2nd July 2018. It will supersede all existing Differential Rent Schemes.

2. Differential Rents

  1. Rents of dwellings let on differential rent will be calculated based on assessable income as defined in paragraph (ii) below, together with a contribution from any subsidiary earners in the household. Tenants in employment may be required to provide a Form P60. Tenants may also be requested to submit a P21 statement. In the case of self-employed a notice of assessment and audited accounts for previous year will be required. In determining rent in the case of a new or transferred tenancy, assessable income will be reckoned by reference to the income of the family at the date of commencement of tenancy.
  2. Assessable income of the principal earner is the full income from the following sources, but reduced by pay-related social insurance contributions, income levy, pension contributions, usc and any other statutory deductions and any tax payable on such income: -
    • (a) income from employment including self-employment.
    • (b) all social insurance and social assistance payments, allowances and pensions, health board allowances except payments listed at (v) beneath. For couples, whether married, civil partnership, common law, joint tenants etc. who are in receipt of separate social insurance payments, the combination of these payments is taken as the principal earner’s income for the purpose of this scheme. Therefore, spouses or partners are not to be classed as subsidiary earners.
    • (c) income from pensions or kinds not already included at (b) above
  3. Income of employed person/self-employed person - income shall be the weekly earnings or income. In the case of employed persons, the annual earnings as shown on the P60/P21 form may be converted to a weekly average. In the case of self-employed persons, taxable income or an amount determined by the Council from other satisfactory evidence eg. based on a notice of assessment and/or audited accounts.
  4. Principal earner is the person (either the tenant or any other person normally resident in the household) who is in receipt of the highest assessable income within the household or a couple referred to in number 2(ii)b above
  5. Income from the following sources is disregarded for the purposes of calculation of rent:
    1. children’s allowances, orphan’s allowances or orphan’s pensions payable under the Social Welfare (Consolidation) Act, 1981.
    2. scholarships and higher education grants.
    3. allowances payable under the Boarding Out of Children Regulations, 1954.
    4. Guardianship payments
    5. allowances for domiciliary care of handicapped children under the Health Act, 1970.
    6. lump sum compensation payments.
    7. fuel allowance.
    8. Living alone allowance
  6. Income from the following sources are taken into account for rent purposes:
    1. FIS
    2. Back to Work Allowance
    3. Overtime payments
    4. FAS
    5. CE Scheme
  7. Subsidiary earner is a member of the household, other than the principal earner, who has an income.
  8. Rent contribution of dwellings let under the Rental Accommodation Scheme will be calculated in accordance with the paragraphs (i) to (vi) above and will also have regard to the minimum rent contribution payable under Rent Supplement administered by the Department of Social Protection
Attachment Size
155.71 KB