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Unemployment Tax Refunds
Updated Dec 2025

Emergency Tax in Ireland: Causes, Rates & Fast Refunds 2025

Emergency tax in Ireland: 40% income tax + 8% USC = 48% combined rate. MyTaxRebate.ie clients average €1,080 refunds. Complete guide to causes, duration, financial impact, and professional fast recovery services.

23 December 2020
3 min read

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If you received the Pandemic Unemployment Payment (PUP) during COVID-19, you may have tax implications that affect your overall tax position. Many people who received PUP also became eligible for refunds on other reliefs during that period—from working from home to rent credit.

Our specialists can review your complete tax situation for the pandemic years and ensure you're claiming everything you're entitled to.

📊 Pandemic Era Tax Facts

  • PUP treatment: Taxable income
  • WFH relief: Available from 2020 onwards
  • Rent credit: Available from 2022
  • Claimable years: 2021-2024 (4 years)

Understanding PUP Taxation

The Pandemic Unemployment Payment was taxable income. If you received PUP during 2020 or 2021, this may have affected your tax position. Revenue handled this in various ways, including:

  • Reducing tax credits over subsequent years
  • Deducting from future PAYE refunds
  • Offering payment plans

If you're still affected by PUP-related tax adjustments, our specialists can review your situation and ensure it's being handled correctly.

Reliefs You May Have Missed

The pandemic period introduced new reliefs and made others more relevant:

Working From Home Relief

If you worked from home during the pandemic (and afterwards), you can claim relief on electricity, heating, and broadband for days worked remotely. This can be backdated.

Rent Tax Credit

Introduced in 2022, this credit provides up to €1,000 per year for renters. If you've been renting since 2022 without claiming, you may be owed €3,000+.

Medical Expenses

GP visits, prescriptions, dental work—all qualify for 20% relief. Many people had medical expenses during the pandemic they never claimed.

💡 Real Example

Roisin received PUP in 2020-2021 and was worried about tax. When we reviewed her complete situation, we found she was entitled to WFH relief, rent credit (from 2022), and medical expenses. Her refunds significantly offset any PUP tax—net result: €1,840 in her favour.

How We Help

Our specialists review your complete four-year tax history:

  • Full review: All years including pandemic period
  • All reliefs: WFH, rent, medical, work expenses
  • Net benefit: We calculate your overall position
  • No refund, no fee: You only pay if we get you money

The average refund is €1,080.

Review Your Pandemic-Era Tax

Our experts will find all the reliefs you're entitled to across all years.

Start Your Free Review →

No refund, no fee • Average refund €1,080 • TAIN: 77632V

Frequently Asked Questions

Will I owe tax from PUP?

It depends on your overall tax situation. Many people find that other reliefs they're entitled to offset or exceed any PUP-related tax. Our review shows you the full picture.

Can I still claim WFH relief for 2020-2021?

Unfortunately, 2020 is now outside the four-year claim window. However, 2021 onwards is still claimable—and WFH relief continues to apply if you work from home.

What if Revenue is already collecting PUP tax from my credits?

Our review can identify if you're entitled to other reliefs that weren't factored in. Many people have unclaimed reliefs that can help their overall position.

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