Revenue issues reminder on time limit for claiming back tax

December 31st expiry date for refunds relating to 2014 credits and reliefs

Revenue has written to more than 125,000 taxpayers to remind them to claim their entitlements for the year 2014 before the deadline of December 31st.

Revenue is reminding PAYE workers that there is a four-year time limit for claiming back tax through the available reliefs – for example, in relation to medical expenses, nursing home fees and tuition fees – and for claiming entitlements to credits such as the homecarer’s tax credit.

"This week, Revenue is writing to more than 125,000 PAYE workers who have paid tax but have not claimed any additional tax credits or reliefs in the previous four years to remind them that now is a good time to check that they have claimed all their entitlements," said Pat Murphy, a manager in Revenue's personal division.

Last four years

While the time limit for 2014 claims is fast approaching, taxpayers can also make claims for any of the last four years if they are yet to do so.

Revenue says the quickest and easiest way to make a claim is using the online service on or through its mobile app RevApp. This involves signing into or registering for its myAccount service.

“Even if you did not get a letter from Revenue, you can review, and update, your tax record online at any time, using PAYE Services in myAccount,” Mr Murphy said.


When claims are submitted, they are processed and verified, with most refunds paid directly into individuals’ bank accounts within five working days, according to Revenue.

Medical expenses is one of the most common items on which tax relief is claimed. The relief is available at the standard rate of 20 per cent, but doesn’t apply to routine dental or eye care. Nursing home fees relief is available at claimants’ higher rate of tax.