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PAYE customers – end of year process

  1. Overview
  2. Employment Detail Summary
  3. Preliminary End of Year Statement
  4. Income Tax Return
  5. Statement of Liability
  6. How you will receive a refund, if due
  7. What to do in an underpayment position

How you will receive a refund, if due

Your refund will be transferred directly to your bank account if you provide your bank details in:

  • ‘My Profile’ within myAccount
  • or
  • when you are completing your Income Tax return.

Otherwise, you will receive a cheque by post.

Note

Details of data protection policy and information are outlined in the Data protection section.

Refund for jointly assessed couples

If you are jointly assessed, any refunds will be paid to each person in proportion to the amount of tax each has paid.

  • Example

    Andrew and Maria are married and are jointly assessed. Andrew is the assessable spouse.

    In 2022, they paid €16,000 tax. Andrew paid €10,000 and Maria paid €6,000.

    At the end of the year, Andrew claimed a refund of tax in respect of health expenses. The refund due is €400.

    How refund will be paid
     Proportion of tax paidAmount of refund
    Andrew         

    62.5%

    (€10,000/€16,000 x 100)

    €250

    (62.5% of €400)
    Maria             

    37.5%

    (€6,000/€16,000 x 100)

    €150

    (37.5% of €400)

Next: What to do in an underpayment position

Published: 01 January 2023 Print this page

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