COVID-19 information and advice for taxpayers and agents

Revenue services, refunds and repayments of tax

Online services

The quickest, easiest and most convenient way for taxpayer to manage their tax is by using our online services. These wide-ranging services are available 24/7 meaning that many taxpayer interactions can continue uninterrupted.


Correspondence continues to be dealt with as normal. We strongly encourage our customers, and their agents, to contact us using our secure online facility MyEnquiries rather than by telephone or post, where possible.

Telephone service

Revenue is actively working to put the necessary technology in place that allows the restoration of all its customer telephone helplines in a manner that aligns with public health advice. The following telephone helplines are currently in operation:

Telephone lines currently in operation


Contact number 

Opening hours

National Employer Helpline

01 7383638

09:00 - 17:00

ROS Technical Helpdesk

01 7383699

09:00 - 17:00

National PAYE Helpline 

01 738 3636

09:30 - 13:30

Local Property Tax Helpline 

01 7383626

09:30 - 13:30

Business & Self Assessed 

 01 7383630

09:30 - 13:30

Collector General

 01 7383663

09:30 - 13:30

Capital Acquisition Tax (CAT)

 01 7383673

09:30 - 13:30

myAccount Registration

 01 7383691

09:30 - 13:30

Central Repayments Office

 01 7383671

09:30 - 13:30

Charities and Sporting Bodies

 01 7383680

09:30 - 13:30

National Excise Licence Office (NELO)

 01 7383640

09:30 - 13:30

 Vehicle Registration Tax (VRT)

 See VRT contact details page.

09:30 - 13:30

 National Stamp Duty Office [1]

 01 7383646

 10.00 - 13.00

Further information will issue as the other Revenue telephone helplines continue to open.

Enquiries and correspondence on any matter can be sent through MyEnquiries, our secure online service available in both myAccount and ROS.

The eCustoms Helpdesk, Tariff Classification Unit, Authorisations and Reliefs Unit  and Import and Export Policy Unit are currently processing all queries via email. The relevant details are as follows:

Binding Tariff Information requests will continue to be processed electronically via the European Commission’s Trader Portal for electronic Binding Tariff Information system.

Public offices

Due to the COVID pandemic, our public offices are closed until further notice. As an alternative, the quickest and easiest way to manage your tax is by using our online services myAccount.

If you are unable to use our online services and need a face to face meeting with us, you can make a virtual (video) appointment.

Virtual (video) Appointment

A virtual appointment means that you can arrange a video meeting with one of our service for compliance staff over a Skype for Business call. To facilitate an appointment, you must have:

  • a personal email address to receive the Skype meeting link
  • a device with a camera and microphone (for example a smartphone, laptop or tablet)
  • an active internet connection or a reliable 3G or 4G connection.

As this is a data streaming service, you may be billed by your operator depending on your data package. If you will be accessing the virtual appointment from a:

  • smartphone or tablet - you must download the Skype for Business App before your scheduled appointment. This app is available for free from the Apple or Google Play store.
  • laptop or PC - you can access it from a web browser and the link will be provided to you.

Benefit of this service

You can also have a family member or friend join you on the video call with us to help you with your enquiry. This option might suit if you have language difficulties or are an older person.

To make an appointment please phone: 01 738 3660.

Appointment phoneline opening hours: 9.30 to 13.30 (Monday to Friday).


We will continue to prioritise the approval and processing of repayments and refunds, primarily VAT repayments and PSWT refunds, to taxpayers. Where checks are necessary to allow repayment/refund claims, we will conduct these through our My Enquiries service or by telephone.

The processing of repayments and refunds is currently prioritised in the absence, due to the current circumstances relating to COVID-19, of iXBRL accounts (where applicable) as part of the Corporation Tax return for accounting periods ending on or after March 2019, subject to appropriate checks in selected cases. The iXBRL accounts information should continue to be returned at the earliest opportunity. It should be noted that this prioritisation of repayments and refunds in the absence of iXBRL accounts will end on 30 June 2021.

PSWT Interim Refunds

To accelerate interim refunds of Professional Services Withholding Tax (PSWT) during the Covid-19 pandemic, Revenue will accept refund claims via MyEnquiries where legible copies of the original F45 and F50 documents are attached.

To ensure quicker refunds, the attached copies of the F45 and F50 documents must be tagged correctly for MyEnquiries:

  • Enquiry relates to 'Professional Services Withholding Tax'
  • More specifically 'PSWT Interim refund CT'
  • More specifically 'PSWT Interim refund IT'

All original F45 forms should be retained. A refund may be withdrawn from a taxpayer who fails to supply the original F45 documents if requested to do so by Revenue.

Where the relevant F45 form cannot be issued to the specified person due solely to the current Covid-19 circumstances then, for the purposes of attachment to a MyEnquiries refund claim, a written statement issued by the accountable person to the specified person setting out the following information will be accepted in place of an F45 form:

  • the name and address of the accountable person
  • the Tax Reference Number of the accountable person
  • the name and address of the specified person
  • the Tax Reference Number of the specified person
  • the amount of the relevant payment
  • the amount of the tax deducted from the relevant payment
  • and
  • the date on which the payment is made.

Early payment of 2021 instalments of excess Research and Development  (R&D) Tax Credits

Section 766 and Section 766A of the Taxes Consolidation Act 1997 provides that an excess R&D tax credit, as specified in the section, will be paid to the company concerned in three instalments. Section 766 and Section 766A provides that each of these instalments is to be paid not earlier than the date specified for that instalment in the section.

In the exceptional circumstances of the Covid-19 pandemic and subject to appropriate checks in selected cases, Revenue will expedite the payment of any instalment of excess R&D tax credit that is due to be paid in 2021, bringing forward payment in advance of the date provided by Section 766 and Section 766A.

Requests for Revenue to expedite the payment of any 2021 instalments of excess R&D tax credits should be made through MyEnquiries. To enable payment of the excess credits, the form CT1 for the company’s accounting period ending in 2020 and for accounting periods ending up to March 2021 must, at the time of the request, be submitted.

To ensure timely processing of requests, they should be tagged appropriately within MyEnquiries:

  • enquiry relates to ‘Corporation Tax’
  • more specifically ‘R&D instalments payable in 2020 and 2021’.

Compliance Interventions

In general, we have suspended audit and other compliance intervention activity on taxpayers’ premises until further notice. Where possible, we will continue to engage with businesses to progress interventions through MyEnquiries or by telephone.

We appreciate that it may be more difficult for some businesses to give priority to this work in the current circumstances and we will respond reasonably where this is the case.

Tax Clearance

Tax Clearance status, which has remained in place for businesses throughout the pandemic to date, is now being reviewed. Any compliance issues that are identified will be brought to the attention of businesses. Businesses with outstanding tax returns need to bring them up to date so that they can continue to benefit from the range of Government supports in place to help them during the pandemic.

Applications for tax clearance can continue to be made via Revenue’s online service.

Where tax clearance is refused, taxpayers can make contact through myEnquiries using the Tax Clearance category on the drop down menu. Any issues will be addressed through direct engagement with the applicant. 

CG50A certificates

Revenue has put in place options to provide for the issue of CG50A certificates in pdf format via MyEnquiries. The CG50A certificates issued in pdf format are signed by Revenue inspectors in accordance with Section 980 Taxes Consolidation Act 1997.

Information for Subcontractors

  • RCT (Relevant Contract Tax): the RCT rate review which was scheduled to take place in March 2020 was suspended. This process assesses the current compliance position of each subcontractor in the eRCT system and determines their correct RCT deduction rate, i.e. 0%, 20% or 35%. As this process may have resulted in a subcontractor’s RCT rate increasing due to changes in their compliance position, the review was suspended.
  • Subcontractors and agents are reminded that RCT rate reviews can be self-managed in ROS. Subcontractors can check if their rate should be lower and can then ‘self-review’ to get that lower deduction rate.

Updated HPL1 processing arrangements

Applicants no longer need to have a HPL1 form signed and stamped by Revenue. This updated arrangement is now in place for those who need the form completed for either:

  • social housing assistance
  • the Rebuilding Ireland Home Loan.

If you wish to avail of this option, you should contact your local authority and request that they obtain the relevant HPL1 information or clearance directly from Revenue on your behalf.

Charities VAT Compensation Scheme

In response to the impact of the Covid-19 pandemic on the operation of business, the closing date for submission of claims under the VAT Compensation Scheme was extended in 2020 from 30 June 2020 to 31 August 2020. This was a temporary measure and applied to claims submitted in respect of eligible VAT paid by charities in 2019.

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