As a Receptionist in Ireland, what tax refunds may be available to me? I have heard of an Irish PAYE ( Pay As You Earn) refund service. How do I go about getting this type of refund? What does it cover?
Tax Professional Answers
Many thanks for your query.
You are only entitled to a PAYE refund if you have over paid your taxes.
This may have happened if, for example, Emergency Tax was levied on your salary. There are, of course, other reasons why a refund may be due including incorrect tax credits being allocated against your salary.
In order to claim your refund you should complete a Form 12 and send it to the Revenue Office address at the top of your certificate of Tax Credits. You should include details of your P.60 or P.45, the tax credits you're entitled to and don't forget to include details of payments you may have received from the Department of Social Protection (e.g. Jobseeker's Allowance).
The Revenue will then process this information for you and issue you with a Balancing Statement outlining any refund due. If you disagree with any element of the Balancing Statement you should contact Revenue on the number at the top of this form.
As every situation is different, Revenue consider each individual situation on the information provided.
You also need to be very mindful of the time-frame within which, you can claim a tax refund. There is a general "open-window" of 4 years from the end of the tax year that you wish to claim for. Claims made outside the window will be refused by Irish Revenue. At this stage, the 2009 calendar tax year is the oldest year you can claim a refund for and claims can be submitted until December 31, 2013 in respect of 2009. If the claim is not made by that date, it becomes "statute-barred".
In terms of deductible items, probably the most commonly claimed deductible for PAYE taxpayers is un-reimbursed medical expenses. Tax relief for this category of expenses is available at the 20% tax rate. These expenses generally take the form of prescription medicines, doctors visits, consultants services, physiotherapy and certain dental procedures but can also include the costs of hospitalization (procedures, consultants and accommodation costs), nursing home expenditure, diagnostic procedures as well as a whole host of other categories of expenditure. Subject to certain conditions, tax relief can also be claimed in respect of expenses paid for a "dependent relative".
AITI Chartered Tax Adviser (CTA) ; FIATI
Principal | Andrew Gelling Tax Consultants
Meet Leading Tax Advisors
Federal Tax Credits & Incentives Practice Leader
New York, NY
CEO/Certified Financial Advisor
Rancho Santa Fe, CA
San Jose, CA
Long Beach/ Park City, CA