I’m always getting asked, “How do I claim my Tax and USC back?”
Lots of people know they can claim tax back but don’t know how to go about it.
You can do it yourself for free.
A single person’s claim is generally straight forward.
Married/separated persons can be more complicated due to the different tax bands, maintenance payments etc.
If your situation is not straight forward, I’d recommend seeking advice or understanding your tax position before processing your claim.
Firstly, you must have been deducted Tax/USC from your wages to be able to claim any of it back. If you haven’t paid any Tax/USC you won’t be due a refund.
If you’ve worked and lived in Ireland anytime over the last four years (2017, 2018, 2019, 2020) you may be due Tax/USC back, you need to claim 2017 before 31 October 2021.
Secondly, you may be due a Refund if you haven’t claimed certain tax credits or expenses.
Refunds generally happen when you haven’t claimed the correct Tax Credits or reliefs, some examples include;
- Health Expenses can only be claimed after the year has ended, don’t forget this includes coeliacs and diabetics food expenses.
- You didn’t realise you could claim Flat Rate Expenses for your job.
- You were on Emergency Tax or taxed on a Week 1 basis during the year.
- Working for part of the year, switching jobs, becoming unemployed or sick during the tax year can give rise to a tax refund.
This guide is intended for PAYE workers whose main source of income is from employment and whose other non-PAYE income is less than €5,000
Here in this article I’ll explain how to
Step 1 – Get registered for your myAccount
Step 2 – How to claim your tax back in Ireland via myAccount
My next article will explain –
Step 1 Getting registered on Revenue for your myAccount
In order for you be able to claim tax back in Ireland, you first need to register for your ‘myAccount’ with Revenue.
After completing your registration, you’ll have to wait for Revenue to send you a password in the post.
You’ll need this password to ‘Sign in’ to your myAccount.
- Search or click here for ROS.ie myAccount (myAccount is available on your mobile – download the RevApp)
- Click on the ‘Register Now’ button > Register Now
- When asked ‘How would you like to get your password? > choose by Post
- Check the list of ‘What you need to register’ before starting > Start Registration
Q 1. What is your PPS number > Enter your PPS number > Next
Q 2. What is your name > Enter your name
What is your family name > Enter your surname > Next
Q 3. What is your date of birth > Enter your date of birth > Next
Q 4. What is your address
If your address is in the Republic of Ireland > Enter your address > Next
If you are not living in Ireland > click on My address is not in the Republic of Ireland > Enter your foreign address > Next
Q 5. What is your mobile number > Enter your mobile or landline number > Next
Q 6. What is your email address > Enter a valid email address > Next
Are these details correct > Check your details before submitting > Submit for verification
Revenue will post you a password usually within 5 days. You’ll need this password to login to your myAccount.
Step 2 How to claim your Tax Back in Ireland via myAccount
Search or click here for ROS.ie myAccount
- Sign in button at top right corner > Sign in
- PPS Number > Enter your PPS number
- Date of Birth > Enter your date of birth
- Password > Enter your password if you’ve chosen your own or the password that Revenue sent you in the post
- Under the PAYE Services > click Review Your Tax 2017-2020
- Choose the year you wish to check and claim
Under Tax year select from the dropdown list > 201x > SELECT
- Underneath the Status heading, if ‘Available’ is shown – it means that no claim has previously been made.
- Underneath the Action heading > click Submit Dont worry, you’re not submitting anything at this stage.
- Notice to file a Return of income > click Ok
Page 1. Getting Started – How to complete page > click Next
Page 2. Personal details – Check that your details are correct
- PPS number
- Date of birth
- Civil status – Ensure your civil status is correct here because
- If you are a single/separated person – you can claim ‘Single person Tax Credit’
- If you are married/civil partnership and jointly assessed – you can claim ‘Married persons/civil partner tax credit’
- If you are widowed – you can claim ‘Widowed person/civil partner Tax credit’
- Dependent children – Ensure your number of children is correct here because
- If you are a single parent you can claim ‘Single Person Child Carer Credit’
- If you are a widowed parent you can claim ‘Widowed Parent Tax Credit’
- If your child is incapacitated you can claim ‘Incapacitated Child Tax Credit’
- Did you hold a full Medical Card in the year you are claiming?
- If you did > click Yes and enter the card expiry date from your medical card
- Medical Card holders only pay the reduced rate (0.5% and 2%) of USC
- Residency status – You are a resident
- If you lived in Ireland 183 days or more in the year you are claiming
- If you lived in Ireland 280 days or more in the year you are claiming and the previous tax year (but at least 30 days in one of those years)
- Additional residency status – You are ordinarily resident
- if have lived in Ireland for 3 consecutive tax years before the year you are claiming
- Additional residency status – You are domiciled in Ireland
- if have made Ireland your permanent home
- if your ‘domicile of origin’ is Ireland – which means you automatically have the same domicile as your father’s permanent home (though this is an individual thing)
- Contact details – Ensure your details are correct
- Bank details
- If you complete your details here – Revenue will pay any refunds into this bank
- If you leave your bank details blank – Revenue will issue a cheque by post
- click Next
Page 3. PAYE Income – your employer submitted these details to Revenue about your income.
- Write down your ‘Gross income, Tax deducted & USC deducted’.
This is the Actual Tax & USC your employer paid to Revenue on your behalf.
- click Next
Note: It’s possible that you may need to Edit the employment details to go forward
You may need to answer the Question – Does the P60 for this employment indicate 53 pay days? click No (indicating there were 52 if you’re uncertain) > click Update
Page 4.Non-PAYE Income – other bodies have submitted these details to Revenue about your taxable income.
- Write down your ‘Other Taxable Income’.
- Add any missing Income you received during the year.
- click Next
Note: Certain Income does not go into your Tax claim e.g. DEASP Jobseekers allowance, child benefit, disability allowance, farm assist, carer’s grant etc.
To find out which social welfare payments are not taxable visit Revenue taxation of DEASP benefits.
Page 5.Tax credits & reliefs – it’s important you claim your correct Tax Credits
- Add any tax credits by clicking on > Show more
- Tick box on each line to confirm you are claiming each Tax Credit/Expense
- click > Next
Try to figure out the Tax Credits that you are entitled to. You will find helpful links and examples of ‘Tax Credits for different circumstances’ below.
If you are unsure if you qualify for Flat Rate Expenses for your job you can check out my article on ‘How to claim Flat Rate Expenses for my job‘.
If you are unsure if you qualify to claim Health Expenses you can check out my article on ‘How to claim tax back on health expenses‘.
5.1. Tax credits & reliefs – some of the common Tax credits
- Personal Tax Credits
- Employee Tax Credit
- Single Parent Child Care Tax Credit
- Home Carer Tax Credit (one parent looks after child/dependent)
- Incapacitated Child Tax Credit
- Relief on Medical Expenses or check out my blog on How to claim tax back on health expenses.
- Dependent Relative Tax Credit
- Educational Tax Reliefs or Tuition fees and language & IT courses
- Flat Rate Expenses or check out my blog on How to claim flat rate expenses for my job.
Choose Tax Credits to suit your circumstances.
Tax Credits for different circumstances Choose the Tax Credits to suit your circumstances.
Every resident is due a Personal Tax Credit and every PAYE employee (and pension recipients) is due an Employee Tax Credit.
Circumstances Tax Credits € Single person – may claim Personal Tax Credit 1,650 Employee Tax Credit 1,650 Single parent – may claim Personal Tax Credit 1,650 Employee Tax Credit 1,650 Single Person Child Carer Credit 1,650 Married person – may claim *Personal Tax Credit
(other partner gets 0.00 personal)
3,300 Employee Tax Credit 1,650 Married person – may claim * Personal Tax Credit
(other partner gets €1,650)
1,650 Employee Tax Credit 1,650 * Married persons who are jointly assessed may split their €3,300 personal Tax Credits whatever way they want Married person – may claim Personal Tax Credit 3,300 Employee Tax Credit 1,650 **Home Carer’s Tax Credit (2019 rate) 1,500 ** Home Carer’s tax credit can be claimed if a couple have a child or dependent (not partner) and one parent earns less than €7,200 (max €10,400). Married person (with incapacitated child) Personal Tax Credit 3,300 Employee Tax Credit 1,650 Home Carer’s Tax Credit 1,500 Incapacitated Child Credit 3,300 Widowed person (no dependents) - may claim Personal Tax Credit 2,190 Employee Tax Credit 1,650 Widowed person (with dependents) – may claim Personal Tax Credit 1,650 Employee Tax Credit 1,650 Single Person Child Carer Credit 1,650
page 6.Declaration – before ticking this box you should try calculating your Tax/USC refund – if any!
- You should be aware that if you were claiming Tax Credits you weren’t entitled to, or if you added other income to your Tax Return, you’ll probably owe Revenue more Tax/USC and are responsible for paying this to them. They often reduce your next years Tax Credits which means you will pay more Tax/USC throughout the year.
- You’ll probably be due a refund if the only change you made was to claim an extra Tax Credit or flat rate expense.
Once submitted, Revenue sends you a Statement of Liability which informs you of either
an overpayment – which means Revenue will refund you the amount
an underpayment – which means you will have to pay Revenue the amount.
You can check out my other blogs