Tax refund deadline

Dec 04, 2017

Don’t forget the four-year time limit for claiming tax back on expenses such as doctors’ fees, prescription costs, nursing home fees and tuition fees.  You have until 31 December 2017 to go back and claim for expenses incurred in 2013. 

Section 865 TCA 1997 provides for a general right to repayment of tax overpaid subject to a four year limitation period.  This means that you can claim a tax refund due for the tax years 2013, 2014, 2015 and 2016 if you submit your claim to Revenue before 31 December 2017. 

Revenue tells us that the quickest and easiest way to make a claim is online using the PAYE Service on MyAccount.  Self-assessed taxpayers will have made their claims on their Form 11 income tax returns for the relevant tax years. 

Revenue has recently updated their PAYE Services Tax and Duty manual to include information on; tax credits that can be claimed, declaring additional incomes, filing a Form 12 and requesting an End of Year Statement (P21).