Notes to be read in conjunction with Tax Repayment / Exemption Claim Form for
Pensions / Annuities Form IC2 (Individual) Pension / Annuity
What supporting documentation do I need to send with my claim?
The following additional documentation is also required where appropriate when claiming
For repayment of tax charged on an employment pension / annuity:
• the original Form P60, which is available from your employer.
For residents of USA only:
A certicate of residence for United States tax purposes (Form 6166) is required for each year
claimed. This form is available from The Department Of The Treasury, Internal Revenue
Service. Please log onto www.irs.gov to apply for Form 6166.
For residents of Spain only:
In certain circumstances the Spanish Tax Authorities may not agree to stamp the IC2 form. If
this occurs a certicate of Residence (Residencia Fiscal en Espana) is required. This form is
available from your local Spanish Tax Authorities.
If tax has been deducted in the current tax year on your pension / annuity, the pension paying
provider will refund this tax to you.
Please note that Government and Local Authority Pensions may be correctly taxable only in
If you are in receipt of a pension from the Department of Employment Affairs & Social
Protection please contact Dublin City Centre PAYE Section at Tel. No.: +353 1 738 3636
or by registering with the Irish Revenue Commissioners using the online services at
www.revenue.ie and you will receive further assistance with this matter.
The onus is on the claimant to seek continuance of the exemption from Irish tax on their pension/
annuity, after the exemption has expired. In the event that you return to live in Ireland during the
time the exemption is in place you should notify this ofce on your return.
If you do not have an Irish tax reference number (PPSN), please contact:
Client Identity Service, Department of Employment Affairs & Social Protection by:
E-mail: firstname.lastname@example.org or
Tel. No.: +353 1 704 3281
Time Limits for Making a Claim:
Section 17 of the Finance Act 2003 sets out time limits for the submission of repayment claims
to the Irish Revenue, i.e. claims may only be made within 4 years following the end of the
calendar year in which the tax was deducted.
How Repayments will be made:
We have the facility to make payments electronically to bank accounts. If you are making a claim
to repayment of Irish tax charged on the pension / annuity payments in previous years, please
include bank payment details, which should consist of the account holder’s name, the IBAN
number and BIC code.
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. Revenue’s data protection policy and information on your data
protection rights are available on www.revenue.ie
Designed by the Revenue Printing Centre