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Updated Dec 2025

Apprentice Tax Refund Ireland: Complete Guide

Starting an apprenticeship in Ireland is an exciting milestone, marking the beginning of your professional journey. But did you know that many apprentices are unknowingly overpaying tax and co...

9 December 2025
4 min read

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If you're an apprentice in Ireland, you might be owed a tax refund without knowing it. Apprentices often pay more tax than necessary - especially when starting their apprenticeship or when their income fluctuates between on-the-job and off-the-job training periods.

The good news? MyTaxRebate.ie helps apprentices across all trades claim back the tax they've overpaid. Whether you're in electrical, plumbing, carpentry, or any other apprenticeship programme, you could be due hundreds of euros back.

Apprentice? Find Out What You're Owed

Most apprentices are due refunds from emergency tax and income fluctuations

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Why Apprentices Often Overpay Tax

Several factors make apprentices particularly likely to be owed tax refunds:

Emergency Tax at Registration

When you start your first job, you're often put on emergency tax. This means being charged at the higher 40% rate on all your income until Revenue processes your registration. For apprentices starting their career, this initial emergency tax period can result in significant overpayments.

Income Fluctuations

Apprenticeship programmes involve alternating between workplace training (earning full pay) and off-the-job training at institutes (earning reduced or no pay). The PAYE system doesn't handle these fluctuations well, often resulting in:

  • Tax being calculated as if you earn the same every week
  • Unused tax credits during low-income periods
  • Higher rate tax being deducted unnecessarily

Starting or Ending Mid-Year

If you began your apprenticeship partway through the tax year, you're entitled to a full year of tax credits. But PAYE may only have applied credits from your start date, meaning you've overpaid for the earlier part of the year.

What Tax Credits Are Apprentices Entitled To?

As an apprentice, you're entitled to the same tax credits as any employee:

Tax Credit 2025 Value
Personal Tax Credit €2,000
Employee Tax Credit (PAYE) €2,000
Rent Tax Credit (if renting) Up to €1,000

Combined annual tax credits: €4,000+ for most apprentices. This means you can earn approximately €20,000 before paying any income tax (though USC and PRSI may still apply).

Flat Rate Expenses for Trades

Many trade apprentices qualify for flat rate expense deductions. These are automatic allowances for work-related costs in specific occupations. Once you're working in your trade, you may be entitled to:

Trade Annual FRE
Electrician €153/year
Plumber €153/year
Carpenter/Joiner €220/year
Motor Mechanic (full tools cost) €85/year

How to Claim Your Apprentice Tax Refund

MyTaxRebate.ie makes claiming your refund straightforward. Here's how our process works:

1

Submit Your Details

Takes just 2 minutes online

2

We Review 4 Years

Check every relief you're owed

3

Claim Filed

We handle everything with Revenue

4

Refund Paid

Direct to your bank account

Frequently Asked Questions

How much refund can apprentices expect?

Refunds vary based on your circumstances. Apprentices who were on emergency tax or had fluctuating income can receive anywhere from €200 to €2,000+. The only way to know for sure is to have your tax reviewed.

Do I need to wait until my apprenticeship ends?

No. You can claim refunds during your apprenticeship. In fact, checking sooner means you can claim any overpaid tax while it's still fresh. You can go back 4 years from the current date.

What documents do I need?

To get started with MyTaxRebate.ie, you just need your PPS number and basic details. We access your tax records directly through our authorised connection with Revenue.

Is the apprentice training allowance taxable?

Yes, the apprenticeship training allowance from SOLAS is taxable income. However, depending on your total annual income, you may still be under the tax-free threshold. MyTaxRebate.ie will review this as part of your claim.

Get Your Apprentice Tax Refund

Don't leave money on the table - find out what you're owed today

Start My Free Tax Review →

No refund, no fee • Takes 2 minutes • 4 years reviewed

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