If you are paying rent to a parent then you should be able to claim [broken link removed]. If they are earning less than €7,620 in rental income from rooms in their PPR (principal private residence) then they can avail of the [broken link removed]. Otherwise they will be taxed on the income and it will have other implications (e.g. CGT). If they are renting an investment property to you then obviously they should already be declaring the relevant income.