Flat Rate Expense
These are expenses that are are incurred in the performance of the duties of your employment. Essentially its a uniform allowance and most PAYE workers are not claiming this Tax credit.
Part Time Workers
Most Part Time workers are due tax refunds from the USC & PAYE.
Home Carers Tax Credit
If you or your spouse cares for a dependent person, a child or elderly person.
You can claim the Home Carer Tax Credit if you are married or in a civil partnership, and you care for one or more dependent persons.
You can only claim one credit, regardless of the number of people you care for.
You cannot claim this credit if the dependent person is your spouse or civil partner.
This relief is for people who are resident in Ireland but work and pay tax in another country. You can claim it if you travel daily or weekly to your place of work outside Ireland.
You will only pay tax in Ireland on any income you earn in Ireland.
You can claim relief for non-routine dental care.
You cannot claim relief for routine dental care. This includes:
scaling or cleaning
providing or repairing artificial teeth (dentures).
Non-routine Dental Treatments
The following list contains the non-routine dental care costs that you can claim tax relief on:
veneers or Rembrandt type etched fillings
gold posts or fibreglass posts
gold inlays: a smaller version of a gold crown. You can only claim relief for gold if they are made outside the mouth. Relief is allowed for inlays made from materials other than gold
endodontics - root canal treatment
periodontal treatment for gum disease: root planing (including curettage and debridement) and gum flaps; chrome cobalt splints (but not if it contains teeth); and implants (including bone grafting and bone augmentation)
orthodontic treatment: provision of braces and related treatments.
surgical extraction of impacted wisdom teeth
bridgework: an enamel-retained bridge or a tooth-supported bridge.
Incapacitated Child Tax Credit
You can claim Incapacitated Child Tax Credit if you have a child who is permanently incapacitated, either physically or mentally, and who is unable to support themselves.
If you have more than one child who is permanently incapacitated you may claim a credit for each child.
USC Tax Refunds
Home Improvement Loans
Medical Insurance Premiums
If you pay medical insurance directly to an approved insurer for you or your dependents, the tax relief will be given to you by them. The tax relief is calculated by the insurer and the cost of your policy is reduced by this amount.
The relief you can claim depends on when the policies were renewed or taken out. You can claim 20% of the cost of the policy up to 15 October 2013.
From 16 October 2013, the relief is limited to the cost of the policy up to a maximum of €1,000 per adult and €500 per child. A child is under 18 years of age, or under 23 years of age if in full-time education.
Widowed person or surviving civil partner
You are due this credit if you are a widowed person or a surviving civil partner. The amount due to you depends on when your spouse or partner died and whether you have any dependent children.
You receive a higher tax credit in the year of bereavement. It is the same amount as the married person or civil partner credit.
You may claim the Widowed Person or Surviving Civil Partner with Dependent Children Credit for five years. This starts the year after your spouse or civil partner dies.
Special diet expenses for coeliacs and diabetics
You can claim relief for certain food products if you have specific dietary requirements due to a medical condition.
This relief applies to you if you are:
a coeliac and you must purchase gluten-free foods
diabetic and you must purchase diabetic products.
You can claim relief on the cost of health expenses. These can be your own health expenses, those of a family member or any individuals, as long as you paid for them.
You receive tax relief for health expenses at your standard rate of tax, 20%. Nursing home expenses are given at your highest rate of tax, up to 40%.
Single Parent Tax Credit
If you are a single parent you may be entitled to claim the One Parent Tax Credit
Married Tax Credit
If you are married it can sometimes be beneficial to be jointly assessed. We will calculate what is the best option for you and your spouse.
You are due this credit if you are married or in a civil partnership and if you are:
separated, divorced or a former civil partner and you pay enough voluntary maintenance to maintain your spouse or civil partner.
USC Tax Refunds
Home Improvement Loans
Tuition fees paid for third level education
You can claim tax relief on fees (including the student contribution) that you have paid for third level education courses.
You may be the student, or you may pay the fees on the student's behalf. You can claim the relief if you have actually paid the fees.
No relief is available for:
Nursing home expenses
You can claim relief on nursing home expenses at your highest rate of tax if:
the nursing home provides 24 hour on-site nursing care
the maintenance or treatment expenses incurred are in association with the services of a practitioner
the expenses are for diagnostic procedures carried out on the advice of a registered practitioner.
Dependent Relative Tax Credit
You may claim this credit if you maintain a relative at your own expense. You can claim for your relative, or a relative of your spouse or civil partner.
Conditions to qualify
The relative you claim for must be:
your relative, or your spouses relative, who is unable to maintain themselves due to incapacity by old age or infirmity
your widowed father or widowed mother, or your spouse or civil partner's widowed father or widowed mother, whether incapacitated or not
your civil partner's parent who is a surviving civil partner, whether they are incapacitated or not
your child or your civil partner's child who lives with you and on whose services you depend due to your old age or infirmity.
Age Tax Credit
You can claim the Age Tax Credit if you are 65 years or older in the tax year. You can also claim the Age Tax Credit for a couple if you or your spouse or civil partner is over 65,whether you are jointly assessed or separately assessed.
If you are single, widowed, or a surviving civil partner, the Age Tax Credit is €245 per year. If you are married or in a civil partnership, it is €490 for the couple.
You are automatically granted the Age Tax Credit the year you (or your spouse or civil partner) turn 65.
You can claim the credit through myAccount if your Tax Credit Certificate (TCC) does not show the Age Tax Credit. You may need to provide your date of birth if it is not already on your record.
Employing a carer
You may claim tax relief on the cost of employing a person to take care of:
yourself, your family member, spouse or civil partner who is totally incapacitated due to physical or mental infirmity
your relative, or a relative of your spouse or civil partner, who is totally incapacitated due to physical or mental infirmity.
Your relative includes any person to whom you are, or have been, a legal guardian.
Providers or agencies
Revenue also gives relief on the cost of care service providers or agencies, such as:
charitable or voluntary organisations
commercial organisations that provide home care services.
You cannot claim relief for employing a carer if they are employed as a housekeeper only.
You cannot claim relief for funding you receive from the Health Service Executive (HSE) or a local authority for employing a carer.
If you claim relief for employing a carer you cannot also claim the Incapacitated Child Tax Credit or Dependent Relative Tax Credit in respect of the employed person.
PAYE (Pay As You Earn) workers are unaware they may be entitled to an average tax refund of €870.
Our specialised PAYE tax refund team will conduct an in-depth analysis of tax you may have overpaid and any additional tax credits or reliefs you may be entitled to over a four year period.
There are other tax relief's available which we will look into on your behalf.