Periods of unemployment

How to claim a tax and USC refund if you are unemployed

Complete a Form P50 and send it to your Revenue office. Your employer will provide Revenue with details of your pay and deductions for the year up to the date you leave. 

You may need to wait for a number of weeks after you become unemployed before claiming a refund. If you:

  • are receiving Jobseeker’s Benefit, you need to wait eight weeks
  • are not receiving Jobseeker's Benefit, you need to wait four weeks
  • were on emergency tax, you can claim immediately. (However, you must provide us with your PPSN in order to make a claim.)

To claim a refund complete a Form P50 and send it to your Revenue office.

The taxable amount of some social welfare payments is taken into account when calculating tax refunds.

Next: Transferring tax credits to a spouse or civil partner