Tax Credits You May Be Missing

Common credits and reliefs people miss

Credit or relief	Who should check it	Typical claim route
Health expenses	Anyone who paid qualifying medical, dental or nursing home expenses not fully reimbursed.	Revenue myAccount or ROS
Remote Working Relief	Employees who work from home and pay electricity, heat or broadband costs.	Revenue myAccount
Tuition fees	People paying qualifying third-level tuition fees for themselves or someone else.	Revenue myAccount or ROS
Flat-rate expenses	Employees in certain jobs who pay for tools, uniforms or work costs.	Revenue myAccount
Rent Tax Credit	Eligible private renters.	Revenue myAccount or ROS

Sources: Revenue — Health expenses, Revenue — Remote working, Revenue — Tuition fees

Medical expenses

You can claim tax relief on many qualifying health expenses at the standard income tax rate, currently 20%. This can include GP visits, consultant fees, prescriptions, physiotherapy when qualifying, and certain dental treatments. You cannot claim for amounts already reimbursed by an insurer or another body.

Keep receipts and claim through the Health Expenses section in myAccount. If your family paid bills across several people, the person who actually paid the expense generally makes the claim.

Remote working relief

If you work from home and your employer does not fully reimburse your costs, you may be able to claim relief for a portion of electricity, heat and broadband. Revenue's remote working relief is based on the number of days you worked from home and the relevant household bills.

If your employer pays a tax-free remote working allowance, deduct that payment before claiming any further relief.

Tuition fees

Tax relief may be available on qualifying third-level tuition fees. The relief is at the standard rate and applies only to qualifying fees, not registration fees, exam fees or administration charges. Revenue also applies disregard amounts, so you may not get relief on every euro paid.

Flat-rate expenses

Some employments have agreed flat-rate expenses for typical work costs, such as uniforms or tools. You do not need to prove the exact cost, but your job must match the Revenue-approved category. It is worth checking if your occupation appears on Revenue's list.

How to claim

For PAYE workers, log in to Revenue myAccount, choose Review your tax, select the tax year, and add the relevant credits or reliefs. Revenue will issue a Statement of Liability after you submit the return. If you overpaid, the refund is normally paid to your bank account.

You can generally claim back for the previous four years, so do not only check the current year.

A credit reduces tax euro-for-euro. A relief usually reduces the income that is taxed or gives relief at a particular rate. That is why two claims with the same expense amount can produce different refunds.