Age Tax Credit

• Who can Claim?
• Relief Due
• How to Claim
• Where to send claim
• Reference Material
• Additional Information

Who can Claim?

Any person who is 65 or over at any time during the tax year.

The tax credit is doubled for married couples who have opted for Joint Assessment or Separate Assessment if either spouse is 65 at any time during the tax year.

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Relief Due

See charts

How to Claim

Claim relief for the current year

• PAYE Anytime or
• By sending a text message using your mobile phone

Write to your local Revenue office to make a claim for previous years (see Contact Locator).

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Where to send claim

Use your PPS number to find the postal address for your Revenue office in our Contact Locator

This credit may also be claimed using PAYE Anytime

Reference Material

• Leaflet IT 45 - Tax Credits and Reliefs for Over 65's (PDF, 65KB)
• S.464 TCA 1997

Additional Information

Persons aged 65 or over may qualify for:

• Exemption and Marginal Relief
• DIRT Tax Repayment.

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