The Stay & Spend Tax Credit

The Stay & Spend Tax Credit. How to Claim. Gallagher Keane Chartered Accountants.
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The Stay & Spend Tax Credit

The Stay & Spend scheme aims to support the hospitality industry, which has been impacted greatly by COVID-19. The Stay and Spend Tax Credit is available for the years 2020 and 2021. It may be used against an Income Tax or Universal Social Charge liability in the year of assessment. The Stay and Spend credit can be claimed on qualifying expenditure incurred between October 1st 2020 and April 30th 2021.  

Qualifying Expenditure

People can claim relief on the cost of accommodation and food during this time. The minimum spend per transaction is €25. Services must be provided by ‘qualifying service providers. These service providers must have registered with Revenue to participate in the scheme. The list of registered service providers can be found here. Service providers may also display marketing material in their premises or online, showing they are qualified service providers.  

Holiday Accommodation

Holiday accommodation must be registered or listed with Failte Ireland. This list includes the following.  

  • Bed & Breakfast  
  • Caravan & Camping Parks 
  • Guest Houses 
  • Holiday Camps 
  • Holiday Hostels 
  • Hotels  
  • Holiday Apartments 
  • Approved Holiday Cottages 
  • Youth Hostels  

Food & Drink 

Food and drink must be served and consumed on an eat-in basis in a hospitality premises. Food and drinks provided on a take-away basis do not qualify for the Stay & Spend tax credit. Alcoholic drinks or drinks provided without food do not qualify for the credit. Qualified food and drink spend must be consumed at one of the below: 

  • Hotels  
  • Restaurants 
  • Cafes 
  • Licenses Premises 

Claiming the Stay & Spend Tax Credit  

The best way to submit receipts is through the Revenue Receipts Tracker-App. The Receipt Tracker service is also available through myAccount. You must make a claim for the Stay and Spend tax credit when completing your annual tax return. You must submit a copy of a receipt for any qualifying expenditure incurred when making a claim. The Stay and Spend tax relief is given at the standard rate of 20% up to a maximum refund of €125 per person, or €250 for a jointly assessed married couple. The amount of qualifying expenses is capped at a total of €625 per person, or €1,250 for a jointly assessed married couple. 

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Personal Tax Assistance 

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If you require further assistance in relation to your taxes, please feel free to get in touch.