Where this form is not completed in full, it may be necessary to return it to you which will delay processing
Am I entitled to an Income Tax and / or Universal Social Charge (USC) refund?
If Income Tax and / or USC has been deducted from your pay since 1 January and you are now
unemployed you may be entitled to a refund.
When do I apply for a refund?
You should wait a minimum of four weeks from the date you became unemployed before you apply.
If you are in receipt of any taxable sources of income (which includes taxable income from the
Department of Employment Affairs & Social Protection - DEASP) you should wait a minimum of eight
weeks. If you were taxed on Emergency basis you may apply immediately for a refund on becoming
How much Income Tax and / or USC is refunded?
If you are entitled to claim a refund, the amount will depend on:
• the length of time you have been unemployed
• the amount of Income Tax and / or USC you have paid
• whether you have arrears of Income Tax and / or USC.
How do I apply?
Complete the form overleaf and send it to your Revenue ofce. Where applicable, attach supporting
documentation in respect of Income Tax and / or USC deducted from any casual earnings or any
other source of income returned overleaf.
What happens next?
Revenue will send you details of the refund (if any).
Certain amounts payable to you from the DEASP may not be liable, in full, to income tax. In
calculating your repayment, Revenue will exclude any amounts which are not taxable. Payments from
the DEASP are not chargeable to USC.
You can get further information on www.revenue.ie or alternatively you can contact your Revenue
ofce on 01 738 3636.
If you are calling from outside the Republic of Ireland, please telephone + 353 1 738 3636.
The information in this document is provided as a guide only and is not professional advice, including
legal advice. It should not be assumed that the guidance is comprehensive or that it provides a
denitive answer in every case.
The Revenue Commissioners collect taxes and duties and implement customs controls. Revenue
requires customers to provide certain personal data for these purposes and certain other statutory
functions as assigned by the Oireachtas. Your personal data may be exchanged with other
Government Departments and agencies in certain circumstances where this is provided for by law.
Full details of Revenue’s data protection policy setting out how we will use your personal data as well
as information regarding your rights as a data subject are available on our Privacy page on
www.revenue.ie. Details of this policy are also available in hard copy upon request.
Designed & Printed by the Revenue Printing Centre