Know your rights: Stay and Spend Tax Incentive

Question: I have booked a hotel break in Kerry in October. What is the new Stay and Spend scheme and how does it work?

The new Stay and Spend scheme allows you to claim tax back on accommodation, food and non-alcoholic drink (known as qualifying expenditure) bought between 1 October 2020 and 30 April 2021.

You can check if a business is participating in the scheme by looking out for the ‘Stay & Spend Tax Credit’ logo or you can check Revenue’s list of qualifying service providers.

Under the terms of the incentive:

  • You must spend a minimum of €25 in a single transaction on qualifying expenditure and submit the receipt to Revenue
  • You can submit receipts up to a total of €625, or €1,250 for a jointly-assessed married couple
  • Revenue will provide an income tax credit of up to €125 per person, or up to €250 for a jointly-assessed married couple

 You can claim expenses on:

  • Fáilte Ireland registered accommodation, including hotels, guest houses, B&Bs, self-catering, caravan parks, camping parks and holiday camps.
  • Food and non-alcoholic drink – served in a café, restaurant, hotel or pub.

You cannot claim expenses on takeaway food, alcoholic drinks, drinks (either alcoholic or non-alcoholic) served without food or amounts below €25.

You do not need to be on a ‘staycation’ to avail of the scheme. You can also claim for expenses you paid in your local area if they meet the definition of qualifying expenditure.

You must have receipts to prove your claim for Stay and Spend expenses.

You can make your claim in two stages:

  1. Submit your receipts to Revenue using the Revenue Receipts Tracker mobile app or using the receipts tracker service in Revenue’s myAccount 
  2. Make an electronic claim for Stay and Spend tax credit through your Income tax return – Form 12 in myAccount (if you are a PAYE taxpayer) or Form 11 in ROS (if you are self- employed).

Read more about the Stay and Spend Tax Credit on citizensinformation.ie

During the COVID-19 pandemic, you can find comprehensive integrated information online at citizensinformation.ie/covid19/ and you can get daily updates on what’s changed on Twitter at @citizensinfo. You can also get information and advice from:

  • The Citizens Information Phone Service: Call 0761 07 4000, Monday to Friday, 9am – 8pm
  • Our national call back service: Visit citizensinformation.ie/callback to request a phone call from an information officer

A limited number of appointments are being made in Citizens Information Centres offices where social distancing can be facilitated. You can continue to contact your local centre by email or phone using the details in Find a Centre page on citizensinformation.ie.