Return a Mortgage Interest Relief (Tax Relief at Source - TRS) overpayment

An overpayment of TRS can occur where Mortgage Interest Relief is paid in respect of a ‘non-qualifying residence loan’.

If you have been advised, or if you are aware, that you have received an overpayment of TRS, you should repay this amount without delay. You can make this payment online or by phone.

What you need in order to use the service

To use the service, you will need:

  • your registration details for myAccount or Revenue Online Service (ROS)
  • your mortgage account number
  • the amount to repay
  • your credit card, debit card or international bank account number (IBAN) and Bank Identifier Code (BIC) details

How to access the service

You can access the service through:

  • myAccount
    • Click on ‘Make a Payment’ on the ‘Payments/Repayments’ card on your myAccount dashboard after signing into myAccount.
    • Click ‘Tax' and then click select ‘show more Taxes’. Scroll down to ‘TRS Overpayments’.
  • ROS
    • Click on the ‘My Services’ section from the ROS main menu.
    • In the ‘Payments & Refunds’ section, select the payment type of ‘Tax Payment/Declaration’ and tax type of ‘TRS’.
    • Click on the ‘Make Payment’ button.
  • Payment by phone 
    • You can also make a payment using a debit or credit card by calling 01 738 3663.