Reviewed by: MyTaxRebate Team on 10 Mar 2026 | Authority: s.865 TCA 1997
Quick Answer
The standard Personal Tax Credit (€1,875) and Employee Tax Credit (€1,875) are applied automatically to every PAYE worker in Ireland. However, a range of additional tax credits are available to workers in qualifying circumstances - and they are not automatic. They must be applied for separately - and MyTaxRebate applies every eligible additional credit on your behalf as part of a comprehensive claim review. The most impactful additional credits in 2025 are the Age Tax Credit (€245, from age 65), the Single Person Child Carer Credit (€1,750, for principal carers), and the Home Carer Tax Credit (€1,800, for couples with a carer spouse). Under s.865 TCA 1997, any of these credits that were applicable in a prior year but never applied for can be claimed retroactively for up to four years. In 2025, that means 2022, 2023, 2024, and 2025 are available. Revenue does not flag or prompt workers to claim these credits - the responsibility lies with you or your agent.
What This Page Covers
- ✓Which additional tax credits exist beyond the standard Personal and Employee credits
- ✓Who qualifies for each additional credit
- ✓How MyTaxRebate applies each additional credit on your behalf
- ✓How to apply retroactively for credits not claimed in prior years under s.865 TCA 1997
- ✓How MyTaxRebate identifies and claims missed additional credits as part of the four-year review
Key Facts at a Glance
- ✓Standard credits are automatic. All additional credits require a separate application to Revenue
- ✓Age Tax Credit: €245 per year from age 65 - applied on your behalf by MyTaxRebate (credit is not applied automatically when you turn 65)
- ✓Single Person Child Carer Credit: €1,750 per year for the principal carer - applied through MyTaxRebate with supporting documentation
- ✓Home Carer Tax Credit: €1,800 per year for couples in joint assessment - applied through MyTaxRebate under joint assessment
- ✓Retroactive claims under s.865 TCA 1997: available for up to four years (2022, 2023, 2024, 2025 in 2025)
- ✓Revenue does not notify workers of unclaimed credits - proactive review is essential
- ✓Backdate up to four years - in 2025, claim for 2022, 2023, 2024, and 2025
Why Additional Credits Are Not Automatic
Revenue does not hold the personal data needed to determine whether additional credits apply to you. It does not know when you turned 65, whether you are the principal carer of a child as a single parent, or whether your spouse is a home carer. These circumstances require you to declare them to Revenue. Until you do, the credits are not applied to your Tax Credit Certificate, and your PAYE deductions are calculated without them. This is why reviewing your TCC each year - and understanding which credits you may be entitled to - is an important part of managing your tax position.
Age Tax Credit (€245)
The Age Tax Credit applies in the tax year you turn 65 and in all subsequent years. In 2025, it is worth €245 per individual. For a couple where both spouses are aged 65 or over, the combined credit is €490. MyTaxRebate applies the Age Tax Credit to your record on your behalf as part of our comprehensive claim review. It takes effect from the current year and can be claimed retroactively for any prior year within the four-year window where it applied but was not applied. If you turned 65 in 2021 or earlier, you can claim the credit for 2022, 2023, 2024, and 2025 in a single review.
Check Your Claim
MyTaxRebate can review your position and guide the next step.
Incapacitated Child Tax Credit (€3,300)
The Incapacitated Child Tax Credit is available to parents or guardians of a permanently incapacitated child. In 2025, the credit is worth €3,300 per qualifying child. A medical certificate confirming the permanent and total incapacitation must be provided. Apply through MyTaxRebate - we submit the supporting certificate to Revenue on your behalf. This is one of the largest additional credits available and is frequently not claimed by eligible families, particularly for years prior to the current year.
How MyTaxRebate Applies Additional Credits
As part of every four-year review, MyTaxRebate asks about your personal circumstances, age, family situation, and caring responsibilities to identify every additional credit that may apply. We then submit the necessary claims to Revenue through the agent portal for each available year. You do not need to navigate your Revenue record or complete Revenue forms yourself - we handle the entire process including any supporting documentation requirements.
The Application Process in Detail
Applying for additional tax credits through your Revenue record requires: logging in with your verified credentials, navigating to the relevant tax year under "your Revenue record" or "Manage Your Tax", selecting the applicable credit from the credit list, and submitting the application. For credits that require supporting documentation (Incapacitated Child Tax Credit, Blind Person's Tax Credit), the documentation must be uploaded or submitted to Revenue separately. Revenue then reviews the application and updates your Tax Credit Certificate. For retroactive claims under s.865 TCA 1997, the same process is applied for each prior year individually, or your agent can submit all years simultaneously through the agent portal.
Timeline for Credit Application and Refund
When applying for an additional credit for the current year (2025), Revenue updates your TCC and the new credit value is applied by your employer in the next payroll run, reducing future PAYE deductions for the remainder of the year. For retroactive claims (2022, 2023, 2024), Revenue recalculates the year-end position including the credit and issues a refund for the difference. Revenue typically processes retroactive credit applications within 5 to 15 working days when submitted by an agent as part of a comprehensive claim. MyTaxRebate submits current and retroactive credit applications as part of the standard four-year review.
One challenge that many Irish taxpayers face when applying for additional tax credits is knowing which credits they are actually entitled to. Revenue publishes a comprehensive list of available credits and reliefs on Revenue.ie, but navigating this list can be daunting without a clear framework. A useful starting point is to think about your personal circumstances across four categories: your employment or income situation, your family or caring responsibilities, your housing situation, and any qualifying expenses incurred during the year.
For each category, check whether any changes occurred during the current year or in prior years that might trigger a new entitlement. For example, if you began renting privately in 2022, you may qualify for the rent tax credit from that year onwards. If you started caring for a child or dependent relative, the home carer credit may apply. If your occupation involves work-related expenses, flat-rate reliefs may be available. Under section 865 TCA 1997, adding these credits retrospectively for up to four years through MyTaxRebate generates a refund for each prior year in which the credit was not applied - making the effort of a thorough review highly worthwhile.
Check Your Claim
MyTaxRebate can review your position and guide the next step.
Tax Scenarios
Age Tax Credit Recovered for Four Years
A retired factory supervisor turned 65 in 2020. Neither he nor his wife had ever applied for the Age Tax Credit (€245 each). MyTaxRebate identified the entitlement for both for 2022, 2023, 2024, and 2025 (€245 × 2 × 4 years = €1,960 in credits). Both had sufficient income tax liability to absorb the credits in full. Combined with medical expenses across four years, total household refund: €3,240.
Single Parent Credit Never Applied For
A secondary school teacher was a single parent to two children. She had been working for eight years without ever applying for the SPCCC. The credit (€1,750 per year) was available to her for 2022, 2023, and 2024. MyTaxRebate identified the entitlement and submitted claims for all three prior years (€5,250 in credits). Combined with her teaching flat-rate allowance and medical expenses, total refund: €6,480.
Home Carer Credit in Joint Assessment
A couple in joint assessment. One spouse had been a full-time carer for their adult child with a disability since 2019. They had never applied for the Home Carer Tax Credit (€1,800 per year). The caring spouse's income was €0 - well within the threshold. MyTaxRebate recovered the credit for 2022, 2023, 2024, and 2025 (€7,200). Combined with the Incapacitated Child Tax Credit (also identified as unclaimed), total refund: €10,500 across four years.
Common Mistakes To Avoid
- ✗Assuming Revenue will apply the credit automatically when the qualifying event occurs: Revenue does not automatically apply the Age Tax Credit when you turn 65, apply the SPCCC when you become a single parent, or apply the Home Carer Credit when your spouse becomes a carer. You must submit an application.
- ✗Thinking the credit only applies from the year you apply: Under s.865 TCA 1997, additional credits that were applicable in prior years can be claimed retroactively for up to four years. Applying in 2025 for 2025 only, when you have been eligible since 2022, misses three years of credit value.
- ✗Not checking whether the income threshold for the Home Carer Credit is met: The Home Carer Credit requires the caring spouse's income to be below €10,800 for the full credit (reduced between €10,800 and €13,800). Many couples disqualify themselves incorrectly or fail to check the threshold at all.
- ✗Not applying for the SPCCC because of custody arrangements: The SPCCC is available to the principal carer, which is determined by day-to-day care responsibilities, not formal legal custody. Many single parents with primary care do not apply because they assume shared custody disqualifies them.
- ✗Missing the Incapacitated Child Tax Credit: This is one of the largest credits available (€3,300) and is consistently one of the most underclaimed, typically because families are focused on caring responsibilities and not on tax entitlements.
When This Does Not Apply
Key Takeaways
- ➤ Check which additional credits apply to your age, family circumstances, and caring situation beyond the standard Personal and Employee credits
- ➤ Contact MyTaxRebate to apply for all additional credits you are entitled to now
- ➤ Review all four available years (2022 - 2025) to identify years where additional credits should have been applied but were not
- ➤ Remember: under s.865 TCA 1997, retroactive claims for prior-year credits must be submitted within four years of the end of the relevant tax year
- ➤ Submit through MyTaxRebate - we identify all applicable additional credits and handle the Revenue submission for every available year
Check Your Claim
MyTaxRebate can review your position and guide the next step.
Frequently Asked Questions
What additional tax credits can I apply for in Ireland?
The main additional credits available to PAYE workers in Ireland are: Age Tax Credit (€245 per year from age 65); Single Person Child Carer Credit (€1,750 per year for the principal carer of a qualifying child); Home Carer Tax Credit (€1,800 per year for couples in joint assessment where one spouse cares for a dependent); Incapacitated Child Tax Credit (€3,300 per qualifying child); and Blind Person's Tax Credit (€1,650). None of these are applied automatically - each requires a separate application or declaration to Revenue.
How do I apply for the Age Tax Credit in Ireland?
Contact MyTaxRebate to apply for the Age Tax Credit. We add the credit to your Revenue record for the current year and all applicable prior years, and submit directly to Revenue on your behalf. The credit will be applied to your Tax Credit Certificate for the current year. For prior years within the four-year window, the same process applies for each year, or your tax agent can submit retroactive claims on your behalf through the agent portal.
Can I claim the Single Person Child Carer Credit for previous years?
The single person child carer credit (SPCCC) is available to the primary carer of a qualifying child who is single, widowed, separated, or divorced. It provides a significant reduction in income tax. To claim it, you must be the parent or guardian with primary care of the child and not be cohabiting with a partner. Contact MyTaxRebate and we verify your eligibility and submit the claim on your behalf. The credit can only be claimed by one parent per child, and we ensure the correct allocation is made.
How do I apply for the Home Carer Tax Credit in Ireland?
MyTaxRebate applies for the home carer tax credit on your behalf. You must be married or in a civil partnership, jointly assessed, and one partner must be caring for a dependent person such as a child, elderly parent, or person with a disability. Once we confirm eligibility, we add the credit to your Revenue record and submit the claim. Any overpaid tax from the current and prior years is recovered under section 865 TCA 1997. Revenue updates your tax credit certificate immediately upon approval.
What happens if I missed applying for an additional credit for several years?
Under s.865 TCA 1997, credits that were applicable in a prior year but never applied for can be claimed retroactively for up to four years. In 2025, you can recover credits for 2022, 2023, 2024, and 2025 in a single comprehensive review. Revenue will recalculate your tax position for each year, apply the credit, and issue a refund for the difference between the original PAYE deductions and the revised post-credit liability. MyTaxRebate handles the retroactive application for all available years as part of every standard review.
