Does anyone know if you pay rent for student accommodation for your student son/daughter in college, can you claim a rent credit? if not - can the student claim it in the event of them paying tax?
One can only claim for ones "sole or main residence" See Revenue's Guide . As it would not be the parent's sole or main residence they cannot claim.
If it is the sole or main residence of the son or daughter they would be entitled to claim. If they have a liability to tax then that could be reduced through use of the credit. The credit is worth E400 in 2009.