Many people mistakenly believe that tax credits are automatically applied by Revenue. Unfortunately for them, this is not always the case, which means they might not receive tax back that they are owed for medical procedures or tuition fees etc.
Are tax credits automatically applied?
The most common tax credits that Revenue automatically applies are the basic personal tax credit and PAYE tax credits. If you haven’t completed the relevant forms, some tax credits may not be applied, meaning you are probably paying more tax than you should be.
Below, we look at some tax credits you might not have considered, and then run through the process of claiming them. You are entitled to claim for the past four years, however after this time you are not entitled to claim these tax credits; therefore, it is important to keep on top of claiming back your PAYE tax credits.
Here are some Tax Credits You May be Missing Out On
Flat Rate 2025 Update (Uniform Allowance)
Many types of employment including but not limited to medical, construction, hospitality and engineering professions are entitled to claim a Flat Rate tax credit. Up to 2025 for a substantial number of taxpayers this tax credit was automatically applied to a person’s tax credit cert at the start of the year which meant they received the benefit of the tax credit via reduced tax in salary. However, commencing 2025 Revenue has removed the automatic application of the Flat Rate tax credit to taxpayer’s tax credit cert, meaning you must proactively claim the Flat Rate credit. Irish Tax Rebates are experts in this area and indeed apply for the Flat Rate credit on behalf of a substantial number of our clients each year.
Rental Tax Credit
2022 welcomed the reintroduction of the Rental Tax Credit which was not available for over 10 years. The credit is worth €500 in 2022 and 2023, rising to €1,000 for the year 2024 forward. In relation to a married couple, the figure doubles, for example in 2024 the credit is worth € 2,000 for a married couple. The credit can be claimed by both those that are renting but can also be claimed by taxpayers who are paying for accommodation for children attending third level education. Irish Tax Rebates has claimed this credit successfully for many of our clients, so if you have been a renter in recent years, please contact Irish Tax Rebates.
Working From Home (WFH) Tax Credit
Covid times accelerated the move to hybrid working with many people working 2 to 3 days from home, which offers flexibility and reduces commuting times. The government introduced a Work From Home tax relief that allows workers to claim 30% of Broadband, Light and Heat costs based on a proportion of the days worked from home. With increased utility costs in recent years, the Work From Home credit has helped many workers increase their tax home pay to help with rising utility costs.
Dependent Relative Tax Credit
Many workers in Ireland support elderly relatives financially. Whether this is sending money abroad to relatives to help with daily costs or for a one-off payment to a relative in need, there is a tax credit that recognises this contribution called the Dependent Relative Tax Credit. The credit is worth € 305 in 2025 for each relative you help financially. The relative’s income must be less than €18,024 per year as of 2025. If you require advice around this area, please do not hesitate to contact Irish Tax Rebates.
Single Person Child Carer Credit
The Single Person Child Carer Credit (SPCCC) was introduced in January 2014 and replaced the One-Parent Family Tax Credit. It is a tax credit for people caring for children on their own, and it is given to the person the child lives with, for the whole or greater part of the year (over 6 months).
This tax credit can only be given to one person, unlike the One-Parent Family Tax Credit that it replaced, which could be allocated to both carers. This person is known as the primary claimant, but SPCCC can be transferred to a secondary claimant, if needed.
Home Carers Tax Credit
Home Carers Tax Credit is tax relief for married couples or civil partners (where they are assessed jointly for tax purposes), where one person stays at home caring for a dependent person. If one spouse or civil partner takes care of a dependent person at home, that person may qualify for a home carer’s tax credit that reduces the amount of tax they as a couple need to pay to the Revenue Commissioners.
Mortgage Interest Tax Credit
2022 saw a substantial increase in mortgage interest rates which impacted those on tracker or variable rate mortgages. The government recognised this increased cost to many homeowners and introduced the Mortgage Interest Tax Credit for mortgages between €80,000 and €500,000 as at 31/12/2022. Claiming the credit does require some paperwork, however, Irish Tax Rebates has successfully helped many clients claim the credit for both 2023 and 2024.
Medical Expenses
If any of your medical expenses aren’t covered by the State or private health insurance, you may be able to claim tax relief on some of those expenses. This can include the costs of nursing home care, IVF and fertility treatments, specialised dental treatments and more.
Prescription drugs and medications, as well as any equipment, like wheelchairs, glucometers and hearing aids also qualify for relief.
Third Level Tuition Fees
Tuition fee tax credits are also available on tuition fees for undergraduate, postgraduate, information technology (IT) and foreign language courses, taken at approved educational establishments. There is a list of courses and colleges that have been approved available on the revenue website.
You should note that you can’t claim tax back on any fees that have been covered by a scholarship or bursary. Examination, registration and administration fees do not qualify either. Also, the first €3,000 of full-time student fees and the first €1,500 of part-time student fees is subtracted when calultating the relief for tuition fees. The maximum limit on qualifying fees is €7,000 per person per year.
How to Claim Tax Credits & Tax Relief
It’s important to make certain that you’re not paying more in tax than you should be, but it can often be difficult to discern which tax credits and reliefs apply to you. If you’re still unsure about how to claim tax credits, or if you would like any help claiming tax credits from the past four years, contact Irish Tax Rebates or fill out our 60 second application form.
Our friendly team of tax experts will be more than happy to help. We have the highest average tax rebate in Ireland and the lowest fee; and if you aren’t owed any tax back, there is no fee applied.
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