Periods of unemployment

Overview

You may be unemployed and have paid either Income Tax, universal social charge USC or both. If so, you may be entitled to a refund if you are out of work and:

  • intend to resume employment before the end of the year
  • do not intend to resume employment before the end of the year
  • going abroad.

When you return to work your new employer should notify Revenue. We will provide them with your correct tax credits and rate bands. This will ensure that you pay the correct amount of tax in your new job. You may have to pay tax on Jobseeker's Benefit which you received when you were unemployed.

Next: How to claim a tax and USC refund if you are unemployed