Claiming a tax refund for a past year

PAYE workers can review the last four years in myAccount. Claims for 2022 close on 31 December 2026. What to claim, how, and what you'll get back.

Your employer deducts tax on the credits Revenue gives them, but many credits and reliefs only reach you if you claim them. For an earlier year, you claim on a PAYE Income Tax Return (Form 12) in myAccount, and Revenue repays any overpayment.

Four years back, and no further

Claims must be made within four years of the end of the tax year. In 2026 you can claim for 2022, 2023, 2024 and 2025. Claims for 2022 close on 31 December 2026; after that Revenue can't repay them.

What people most often miss

• health expenses: 20% of GP, consultant, prescription and non-routine dental costs
• the Rent Tax Credit, for rent you paid privately
• flat rate expenses for your job (nurses, teachers, trades, retail and many more)
• remote working relief on electricity, heating and broadband
• tuition fees for approved college courses
• tax overpaid on emergency tax, or after starting or leaving a job mid-year

An example for 2025

A single nurse earned €48,000 in 2025 and had €6,400.00 of income tax deducted. They paid €900 in medical bills and €1,300 a month in rent, and never claimed their flat rate expenses.

How to claim

1. Sign in to myAccount and choose 'Review your tax for the previous 4 years' under PAYE Services.
2. Request a Statement of Liability (Revenue's end-of-year summary) for the year, then choose 'Complete your Income Tax Return'.
3. Check the income and tax figures already filled in from your employer's payroll returns.
4. Add your credits and reliefs under 'Tax Credits & Reliefs', with any other income you had.
5. Submit. Your Statement of Liability arrives in about five working days in 'My Documents'.

Refunds are paid to the bank account in your myAccount profile, so check it first. Each year needs its own return. You don't send receipts with the claim, but keep them for six years: Revenue may ask to see them.

If you owe tax

The Statement of Liability may show an underpayment instead, for example from a second job or untaxed income. Revenue usually collects it by reducing your tax credits over the following years, rather than asking for a lump sum.

Work it out

• Claim back four years of tax →
• Tax refund check →
• Health expenses relief →
• Rent Tax Credit →
• Flat rate expenses →

Sources

• Revenue: How to submit a PAYE Income Tax Return (checked 16/10/2026)
• Revenue: Four year rule: claims for 2022 must be made by 31 December 2026 (checked 25/10/2026)
• Revenue: Tax and Duty Manual Part 15-01-12: Health Expenses (worked examples) (checked 25/10/2026)
• Revenue: Rent Tax Credit: how much can you claim? (checked 25/10/2026)
• Revenue: Flat Rate Expense Allowances 2020 to 2026 (list) (checked 25/10/2026)

General information, not tax advice. HeyPenny is not a tax agent.