4-Year PAYE Tax Review

One careful look at every tax year that is still open, so nothing you are owed gets left behind.

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2022 refunds close on 31 December 2026

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Who it's for

Employees and pensioners taxed through PAYE in Ireland
Anyone who has not filed an Income Tax Return for each of the last four years
People who changed jobs, married, rented, studied or had health costs and never told Revenue
Anyone who simply is not sure their tax credits were right

What you can claim

Overpaid income tax and USC (Universal Social Charge) for 2022, 2023, 2024 and 2025, the four years that are open today. Each year is reviewed on its own, so a claim for one does not affect another.

We go through every credit and relief that could apply to you: rent, health and dental costs, remote working, flat rate expenses, tuition fees, marriage, home carer and family credits, the age credit, pension contributions, and the Mortgage Interest Tax Credit (up to €1,250 a year for 2023, 2024 and 2025, and up to €625 for 2026).

We also check your USC rate. For example, a reduced rate applies to full medical card holders with income of €60,000 or less, extended to 2026 and 2027 in Budget 2026, but you have to tell Revenue to get it.

Good to know

A review can occasionally show tax owed, for example after two jobs at once. According to Revenue, almost 12% of processed 2025 returns showed an underpayment. We look at your record first and tell you before anything is filed.
2022 claims close on 31 December 2026. After that date, Revenue cannot repay tax for 2022.

A few of the credits we check, by tax year (€, maximum for a single person unless noted)
Credit	2022	2023	2024	2025
Rent Tax Credit	500	500	1,000	1,000
Mortgage Interest Tax Credit	n/a	1,250	1,250	1,250
Home Carer Tax Credit	1,600	1,700	1,800	1,950
Single Person Child Carer Credit	1,650	1,650	1,750	1,900
Incapacitated Child Tax Credit (per child)	3,300	3,300	3,500	3,800
Dependent Relative Tax Credit	245	245	245	305
Age Tax Credit (single)	245	245	245	245

Credits reduce the tax you paid; they are not paid out on top of it. Mortgage Interest Tax Credit applies from 2023.

What we'll need from you

7 things. Most people have them to hand, and we'll ask for anything else as we go.

01Your PPSN (Personal Public Service Number)
02Name, date of birth, address, email and mobile number
03Marital status, and your date of marriage if it is relevant
04Your employers for each year
05Approval of our agent-link request in myAccount, or a signed Form PAYE A1
06Details of any rent, medical, tuition or work-from-home costs
07Correct bank details on your Revenue record, so the refund reaches you

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We never ask for your myAccount password. You approve our link to your record in your own myAccount.
Your refund goes straight to you. Revenue pays it into your own bank account.
No surprises. We tell you what we've found before anything is filed.

Questions people ask

Often claimed together

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Start your claim

Tell us a little about you and we'll start with your 4-Year PAYE Tax Review, then check the rest of your record while we're at it.

Agreed upfront. No refund, no fee.
We check every open year, 2022 to 2025
TaxRoots is independent and not part of Revenue

Sources

Figures checked on 30 October 2026. Budget 2027 measures are announced and subject to the Finance Bill. This page is general guidance, not advice on your own circumstances.