A significant number of PAYE workers in Ireland pay more tax than they legally owe — and never reclaim the difference. If you rent, pay medical bills, work from home, or have job-related expenses, Revenue may owe you money going back up to four years. This guide explains what is available, what goes wrong, and what recovery looks like.
You are a good candidate for a PAYE tax refund if any of the following apply:
The range is wide because it depends on your circumstances. Some realistic scenarios:
The 4-year window is absolute. Claims for 2021 must be submitted by 31 December 2025. After that date, the entitlement is permanently gone. Many workers lose hundreds of euros simply by delaying.
Medical expenses already covered by VHI, Laya or employer schemes are not claimable. Including them in a claim is an error that can attract a Revenue compliance letter — and requires repayment.
Revenue's portal shows you boxes to fill in. It does not tell you what you are entitled to. A worker who only knows about medical expenses will miss the rent tax credit, flat-rate expenses and remote working relief entirely.
The rent tax credit changed in value across years: €500 (2022), €500 (2023), €750 (2024), €1,000 (2025). Using the wrong year's cap when filing back-claims results in either an underclaim or an error.
Medical expenses you paid for your parents, children or other dependants count toward your claim. Most workers claim only for themselves.
We collect your employment details, rental situation, medical receipts, WFH days and occupation category. This takes around 15 minutes via WhatsApp.
We check every credit and relief you may be entitled to across all four open years — including ones you did not know to ask about.
We calculate the correct amounts for each credit, verify nothing is double-claimed, and prepare the claim for submission.
We submit the claim to Revenue on your behalf. Refunds are typically processed within 5–10 working days and paid directly to your bank account.
Many PAYE workers miss refunds because they do not claim the right credits. D'Emilia Accounting can review up to 4 years of your taxes for €100.
Talk to us on WhatsAppRevenue typically processes claims within 5–10 working days once submitted. The refund is paid directly into your bank account.
You can claim for the 4 most recent tax years. In 2026, that is 2022, 2023, 2024 and 2025. The 2021 window closes permanently on 31 December 2025.
For the Rent Tax Credit: no receipts required, but you need your landlord's PPSN or RTB number. For medical expenses: no submission required, but keep receipts for 6 years. For flat-rate expenses: no receipts.
Not if the claim is accurate. A correctly filed refund claim is routine. The risk comes from overclaiming — for example, including reimbursed medical expenses or claiming the wrong amounts. This is why professional review matters.
Yes — often in your favour. Workers who start a new job mid-year are sometimes placed on emergency tax, which overtaxes them. A review recovers the overtax once your credits are correctly allocated.
D'Emilia Accounting charges €80 for a PAYE tax review covering up to 4 years. The average refund recovered for clients significantly exceeds the fee.
