RPC013960_EN_WB_L_1
Please read the INFORMATION NOTES overleaf BEFORE completing this form.
PPSN
Employer Number
Date of Cessation of Employment
Name and Address (include Eircode)
Details of income received by you since the date you became unemployed
Insert T in appropriate box(es) below
Jobseeker’s Benet
Illness Benet
Other Income received from the Department of Employment Affairs & Social Protection
State payment type
In the case of the above, state the date this income started
D D M M Y Y
D D M M Y Y
Number of children included in your claim
Gross weekly amount
Jobseeker’s Assistance (this is not a taxable source of income)
Other Income not subject to PAYE Gross amount received to date
Do you intend to resume employment in Ireland before 31 December next?
If the answer is “No”, state reason
If resuming education, state name
of schoo / college
Are you making this claim on the basis that you are going abroad?
If the answer is “Yes” state:
(a) country of destination
(b) intended departure date (c) duration of stay abroad
D D M M Y Y
Do you intend to take up employment abroad?
Address abroad for correspondence
I declare that I am unemployed and that all particulars given in this form are stated correctly
Signature
Telephone or E-mail:
Date:
D D M M Y Y
State the source of this income
ALL SECTIONS AND THE DECLARATION MUST BE COMPLETED
FIRST CLAIM FOR A REPAYMENT OF INCOME TAX AND / OR
UNIVERSAL SOCIAL CHARGE (USC) DURING UNEMPLOYMENT
Refunds
If you wish to have any refund paid directly to your bank account, please provide your bank account details.
(Note: It is quicker to receive payments electronically than by cheque.)
Single Euro Payments Area (SEPA)
Your International Bank Account Number (IBAN) and Bank Identier Code (BIC) are generally available on your bank
account statements. Further information on SEPA can be found on www.revenue.ie.
It is not possible to make a refund directly to a foreign bank account that is not a member of SEPA.
IBAN
(Maximum 34 characters)
BIC (Maximum 11 characters)
Note: Any subsequent Revenue refunds will be made to this bank account unless otherwise notied.
FORM P50
A person who knowingly makes a false statement for the purpose of obtaining repayment of income tax is liable to heavy penalties.
Yes No
Yes No
Yes No
Where this form is not completed in full, it may be necessary to return it to you which will delay processing
your claim.
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
unemployed.
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 ofce. 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.
Further Information
You can get further information on www.revenue.ie or alternatively you can contact your Revenue
ofce 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
denitive 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.
INFORMATION NOTES
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