General excise

Overpayments and repayments

In certain cases where you overpay excise duties, you may be entitled to a repayment. 

You must outline the circumstances leading to the overpayment in writing. You should support your claim with appropriate evidence.

To make a claim please provide your name, address and Personal Public Service Number (PPSN) or Tax Reference Number to your Revenue office.

Your revenue office will require the following types of evidence to consider your claim, depending on the circumstances of the overpayment. The evidence you should provide will usually include:

  • a full description of the products
  • the quantity of each type of product to which the claim refers
  • the amount of excise duty paid on the products, if known
  • the date, if known, when that excise duty was paid
  • and
  • a narrative account of the circumstances that in your opinion gives rise to the overpayment for which you are claiming a refund.

Next: Appeals