Income Levy Refunds
The Income Levy, which came into effect on 1 January, 2009 is a levy payable on gross income, including notional pay, before any relief for capital allowances, losses, or pension contributions.
Employers deduct the Income Levy from all payments they make to their employees. In certain circumstances an employee may have overpaid Income Levy during the year and therefore may be due a refund. At the end of the year employees can apply to Revenue for any refund due.
The following are exempt from the Income Levy:
- Individuals who hold full medical cards (A 'GP only' medical card is not a 'full' medical card)
- Individuals whose annual income does not exceed €15,028
- Individuals aged 65 or over whose annual income does not exceed €20,000
- Married couples, one or both of whom are aged 65 or over, whose combined income for the year does not exceed €40,000
All Social Welfare payments are also exempt from the income levy.
How to claim
If you have overpaid the Income Levy you can apply to Revenue for a refund by completing the Income Levy Refund Claim Form (PDF, 184KB) and sending it to your local Revenue office.
Submitting your claim
You should have received an Income Levy Certificate from your employer(s) / pension provider(s)
- at the end of the year, or
- at your date of leaving employment where you ceased employment during the year.
Note: You will need the details on this certificate in order to complete your application. Do not use the details on your form P60 or form P45 to complete your application. Where you had more than one employer/pension provider in the year please combine the figures from each Income Levy certificate to complete your application.
Frequently Asked Questions
Further information regarding the Income Levy is available in Revenue's Frequently Asked Questions (PDF, 602KB)
Enquiries regarding the Income Levy should be directed to your local Revenue office.