Repayment of Tax
- I am unemployed - can I claim a refund of tax?
- How much tax is refunded?
- When do I apply for a refund?
- How do I apply?
- What happens after I apply?
- Is there a time limit for claiming refunds?
- If I am in receipt of Jobseekers Benefit while unemployed how will this affect my claim for a tax refund?
If tax has been deducted from your pay since 1 January last and you are now unemployed you may be entitled to a tax refund. If you have not paid any tax, you cannot claim a refund on becoming unemployed.
If you are entitled to a tax refund the amount of the refund will depend on:
- The length of time you have been unemployed
- The amount of tax you have paid
- The amount of tax credits utilised by you.
- Generally you should wait a minimum of 4 weeks from the date you became unemployed before you apply for a tax refund.
- If however you are in receipt of any taxable sources of income (which would include taxable income from the Department of Social Protection) you should wait a minimum of 8 weeks, as, any tax credit will be utilised in part or in full against the other income.
- If emergency tax was deducted by your former employer, you may apply immediately for a refund on becoming unemployed.
You should complete Form P50 (PDF, 136KB) and send it to your local Revenue office together with Form P45 (Parts 2 & 3) given to you by your former employer
Your local Revenue office will send you details of the refund (if any) and a cheque for the amount overpaid.
Yes. Claims for refunds must be made within 4 years of the end of the year to which the claim relates. Claims made after this time cannot be repaid.
If I am in receipt of Jobseekers Benefit while unemployed how will this affect my claim for a tax refund?
Jobseekers Benefit is a taxable source of income. However, any child dependent element and the first €13 per week of benefit are exempt from tax. When you make a claim for a tax refund the taxable portion of the Jobseekers Benefit will be added to your pay and the appropriate refund, if any, will be made. You should note that if the weekly amount of your Jobseekers Benefit exceeds your weekly tax credit you will not be entitled to a refund.
Leaflet IT 24 - Taxation of Jobseekers Benefit outlines the tax treatment of Jobseekers Benefit.