A guide to self-assessment

High Income Earner Restriction (HIER)

This restriction limits the use of tax reliefs and exemptions by high income individuals.

The restriction may apply to you if:

  • your income is greater than, or equal to, €125,000 - less if there is ring-fenced income (income that is normally liable to tax at a specific rate) such as Deposit Interest Retention Tax (DIRT)
  • your total reliefs are greater than €80,000
  • and
  • the aggregate of your specified reliefs used are greater than 20% of your adjusted income.

For further information on this restriction, please refer to Part 15 of the Income Tax manual. Here you will find a complete list of all restricted reliefs and exemptions. You will also learn how to calculate the amount of extra Income Tax you must pay.

If you are subject to HIER, you must:

  • include the details on your Income Tax Return (Form 11), which you file through the Revenue Online Service (ROS)
  • and
  • submit a calculation of the restriction on a Form RR1, which you access through the ROS Income Tax Return (eForm 11) Restriction of Reliefs panel.