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If you are directly employed in Ireland you are taxed under the Pay As You Earn (PAYE) system.

Your tax (to the Government) is taken off your wages each time you get a pay packet, before you get your wages.

You receive your wages after tax has been deducted.

The amount of tax that you have to pay depends on the amount of the income that you earn and on your personal circumstances. Each person gets tax credits to reduce their tax and there are also a range of income tax reliefs available that can further reduce the amount of tax that you have to pay.

Tax Credits:
All PAYE taxpayers are entitled to a tax credit known as the PAYE Tax Credit each year. This is worth 1,760 euro in 2007. If you are married and taxed under joint assessment, then you and your spouse may both claim the PAYE Tax Credit. What it is, is a yearly credit off your yearly tax, spread out over the year. Each year the government publish what it is for various peoples situations – e.g. single person, pensioner etc.

The Standard Rate Cut-off Point & Tax bands:
Income tax bands determine the rate of tax you pay on your income or salary. In the tax year 2007 a single person will pay 20% tax on income up to 28,000 euro and 40% on any balance.

By knowing the Irish tax bands, and the tax credits entitled to you/your situation, you can calculate how much your salary will really be before you take a job.

1. Tax all of your income to find your "gross tax". Income below the Standard Rate Cut-Off Point is taxed at 20%. Any income above the Standard Rate Cut-Off Point, is taxed at 40%.

2. Take your Tax Credits away from your gross tax. This gives you the amount of tax you pay.

Each year the Irish Government will issue the tax band for the year.

Tax Credits, Reliefs and Rates for the Tax Years 2006 and 2007

Tax Relief:
You can also claim relief for items such as private health insurance premiums, mortgage interest, college fees, medical expenses, rent etc against your tax.

Details of all the main reliefs and tax credit amounts are given on an explanation leaflet issued to you each year from the Revenue Commissioners with your certificate of tax credits. This information is also available from your local tax office or online from the website of the Revenue Commissioners.

The Government body that deals with tax is The Revenue Commissioners.

Flat Rate (Employment) Expenses
These are expenses that are incurred in the performance of the duties of the employment and are directly related to the 'nature of the employee's employment'.

A standard flat rate expenses allowance (deduction) is set for various classes of employee. For example, airline cabin crews are granted flat rate expenses of €64 per annum.

For the full list see here

Basically, if you pay tax in Ireland, check the list above, and if your job is listed, contact Revenue and they take a little bit less tax off you or give you a payback.

Example for some trades in the Hospitality industry:

€21 a year for kitchen porters, for 2006
€64 a year for air cabin crew, for 2006
€93 a year for bartenders, for 2006
€97 a year for chefs, for 2006
€127 a year for a head waiter, for 2006
€275 a year for pilots (Aer Lingus Group pilots), for 2006

If an individual is due Flat Rate Expenses they can claim the relevant relief by either:
  • Contacting Revenue directly with the relevant details (i.e. name, PPS number, job title, confirmation of their out of pocket expenses etc).
  • Applying online by using Revenue's online system for PAYE customers (refer to Revenue for more information).
Also remember that this benefit can be back dated!

If a claim is in respect of the current tax year an amended Tax Credit Certificate would be sent to you and your employer will make any refund through the individuals wages.

If a claim is for a previous tax year, any refund due would be sent directly to you from Revenue. Tax refunds can be paid by cheque or to your Irish bank account

PAYE Claim forms
Revenue's most common PAYE forms and information leaflets can be printed or ordered here. Simply click on the printer icon to open a form or leaflet for printing. Revenue will accept these printed forms for processing.

These forms are used to claim back expenses, get tax back and file your returns.

Worked in Ireland, going home, want to get your Irish Tax Back?
Trying to obtain a your tax back for your earnings from Ireland?
Take a look at each of the following taxation centres to do with P45's and P60's, so you can claim your tax back now!

Remember to include as much information when you are applying for your tax returns, and make copies of the forms you fill out, before you submit them to the Revenue Commissioners who are based in Dublin, but also have offices in Cork, Galway and Limerick.

You can e-mail your local PAYE/tax office and ask them to check your taxes back as far as 2002 (P21 balancing statement) then they will send you out a balancing statement and if they owe you money a cheque will come before the statement. Use this link to find the e-mail address of your local tax office, scroll to the bottom of the page where it says "Open Contact Locator and just type in your pps number.

You will need your “latest” P45 to claim tax back from your “latest” job.

For all tax questions contact your nearest tax office.

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