Emergency tax

How to get a refund of emergency tax

Your employer will receive a Revenue Payroll Notification (RPN) when:

When your employer has received an RPN they will take you off emergency tax. The RPN will be either for cumulative basis or week 1 (non-cumulative) basis.

Note

You can manage and view your tax record in PAYE Services in myAccount.

Refund if your employer has a cumulative RPN

Your employer will calculate the correct tax that you should have paid since the start of the year (January). Your employer will refund any tax and Universal Social Charge (USC) that you have overpaid on your next pay day.

When your employer receives the RPN will determine which pay day will include your refund.

Refund if your employer has a week 1 (non-cumulative) RPN

Your employer cannot make any refunds of tax and USC that may be due to you until a cumulative RPN is made available.

You can contact Revenue to find out why you are on the week 1 basis by:

Refund if you have moved to a new job

You might have move to a new job before your last employer makes a refund to you. If you have, then your new employer will make the refund to you when they receive a cumulative RPN.

Refund if you have left your job and are unemployed

If you leave your job before getting the refund and are unemployed, you can claim a tax and USC refund directly from us. 

How to claim a refund from a previous year

For refunds of emergency tax from a previous year, you must an Income Tax return for that year. This will enable us to review the year and issue any refund due.

The quickest and easiest way to claim a refund is by using our online service myAccount to complete an Income Tax return. 

For 2019 and subsequent years:

  • sign into myAccount
  • click on ‘Review your tax’ link in PAYE Services
  • request Statement of Liability
  • click on ‘Complete Income Tax Return’

For 2018 and prior years:

  • sign into myAccount
  • click on 'Review your tax' link in PAYE Services
  • select the Form 12 for the year you wish to claim for
  • complete and submit the form and we will review the year for you.

Note

There may be a delay in your refund if there has recently been:
- multiple active jobs
- movement of allowances
- residency issues.

You can contact Revenue using the MyEnquiries service in myAccount.