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PAYE Tax Refunds
Updated Dec 2025

Claiming Tax Back From Previous Years

Did you know that thousands of Irish PAYE workers are sitting on unclaimed tax refunds from previous years? If you haven't claimed tax back recently, there's a strong possibility that Revenue...

9 December 2025
4 min read

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Did you know you can claim tax refunds for previous years in Ireland? Revenue allows you to go back 4 years from the current tax year - meaning in 2025, you can still claim for 2021, 2022, 2023, and 2024. This can add up to substantial amounts if you've missed credits or been overcharged.

Many workers have never had their tax reviewed and may be owed refunds going back several years. MyTaxRebate.ie automatically checks all 4 years to maximise your total refund.

Never Checked Your Tax?

You could be owed refunds going back 4 years

Check All 4 Years Now →

The 4-Year Rule Explained

Section 865 of the Taxes Consolidation Act 1997 sets out the statutory time limit for claiming tax refunds. You have 4 years from the end of the tax year in which the overpayment occurred to make a claim.

Claiming In Years You Can Claim
2025 2021, 2022, 2023, 2024, 2025
2026 2022, 2023, 2024, 2025, 2026

Act Now: Once a tax year falls outside the 4-year window, those refunds are gone forever. If you claim in late 2025, you can still access 2021 - but once 2026 arrives, 2021 becomes inaccessible.

What Can You Claim Retrospectively?

Almost any tax relief that applies to the relevant year can be claimed retroactively:

Emergency Tax Overpayments

If you were on emergency tax in any of the past 4 years and didn't sort it out at the time, you can still claim back the overpaid amount.

Medical Expenses

Medical expense relief can be claimed for previous years. GP visits, dental treatment, prescriptions, and other qualifying expenses from the past 4 years are all claimable.

Flat Rate Expenses

If your occupation qualifies for flat rate expenses and you haven't been claiming them, you can claim for all eligible years. For nurses (€733/year), this could mean €2,932 over 4 years.

Rent Tax Credit

The Rent Tax Credit was introduced in 2022. If you've been renting but haven't claimed, you can claim for 2022, 2023, 2024, and 2025 - potentially €3,000+ for couples.

Unclaimed Tax Credits

Credits like the Single Parent Child Carer Credit (€1,900) or Home Carer's Tax Credit (€1,800) can be claimed retrospectively if you qualified but didn't claim.

How Much Could You Be Owed?

Here are some examples of multi-year claims:

Nurse (FRE 4 years)

€733 × 4 years = €2,932

Tax back: €586 - €1,172

SPCCC (unclaimed 4 years)

€1,900 × 4 years = €7,600

Refund: €7,600 direct

Rent Credit (couple, 3 years)

€1,500 × 3 years = €4,500

Refund: €4,500 direct

How to Claim Previous Years

MyTaxRebate.ie automatically reviews all claimable years:

  • 1.Submit your details (takes 2 minutes)
  • 2.We review 2021, 2022, 2023, 2024, and 2025
  • 3.We identify all unclaimed reliefs and overpayments
  • 4.We file claims for each year with Revenue
  • 5.Refunds are paid directly to your bank

Frequently Asked Questions

Do I need receipts from previous years?

For some claims (like flat rate expenses and tax credits), no receipts are needed. For medical expenses, you should have receipts available as Revenue may request them. If you've lost receipts, you may still be able to claim if you can demonstrate the expense was incurred.

Will claiming previous years trigger an audit?

Legitimate claims for past years don't typically trigger audits. Revenue processes millions of such claims annually. As long as your claims are accurate and you have supporting documentation where required, there's no reason for concern.

How long does it take to receive refunds for multiple years?

Each year is processed separately by Revenue. Simple claims are usually processed within 2-5 working days per year. You may receive multiple refund payments as each year is processed.

Claim Back 4 Years of Tax

Before your oldest year expires - act now

Start My Free Tax Review →

No refund, no fee • All 4 years reviewed • Average refund €900+

Filed under:PAYE Tax Refunds

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