2025 is the final year to claim your 2021 Irish tax refunds under Revenue’s 4‑year rule.
⏳ Why 2025 Is Your Final Chance for 2021 Refunds
Revenue applies a strict four‑year rule: you can only claim a refund of overpaid tax within four years of the relevant tax year. After that, the entitlement is lost forever. That means:
By 31 December 2025 → last chance to claim for 2021.
By 31 December 2026 → last chance to claim for 2022.
If you haven’t reviewed your 2021 tax position yet, this is your final opportunity to secure what you’re owed.
💡 Common Tax Reliefs and Credits You Might Have Missed
Here are some of the most valuable tax credits and reliefs that Irish taxpayers often overlook. Each one could reduce your tax bill or generate a refund — but only if you claim before the deadline.
Many professions — including medical, construction, hospitality, and engineering — qualify for a Flat Rate Expenses credit. Up to 2024, this was automatically applied to tax credit certificates. From 2025 onwards, Revenue has removed the automatic application, meaning you must now proactively claim this credit.
Rental Tax Credit
Reintroduced in 2022 after more than a decade, this credit is worth:
€500 in 2022 and 2023
€1,000 in 2024 onwards (doubled for married couples/civil partners)
It applies not only to renters but also to parents paying rent for children in third‑level education.
Working From Home (WFH) Relief
Hybrid working is now the norm, and Revenue allows workers to claim 30% of broadband, electricity, and heating costs for days worked from home. With rising utility bills, this relief can make a noticeable difference.
Dependent Relative Tax Credit
If you support an elderly or dependent relative financially, you may qualify for this credit. In 2025, it is worth €305 per relative, provided the relative’s income is below €18,024.
Single Person Child Carer Credit (SPCCC)
This credit supports single parents caring for children. It is available to the primary carer (the parent the child lives with for more than six months of the year). It can be transferred to a secondary carer if needed.
Home Carer’s Tax Credit
Married couples or civil partners, jointly assessed for tax, may qualify if one partner stays at home to care for a dependent person. This reduces the couple’s overall tax liability.
Mortgage Interest Tax Credit
Introduced in response to rising interest rates in 2022, this credit applies to mortgages between €80,000 and €500,000 (as at 31/12/2022). It helps offset the increased cost of repayments for homeowners on tracker or variable rates.
Medical Expenses Relief
You can claim tax relief on qualifying medical costs not covered by the State or private insurance. Eligible expenses include:
Nursing home care
IVF and fertility treatments
Specialist dental treatments
Prescription drugs and medical equipment (e.g., wheelchairs, hearing aids, glucometers)
Tuition Fees Relief
Relief is available for approved undergraduate, postgraduate, IT, and foreign language courses. Key points:
The first €3,000 (full‑time) or €1,500 (part‑time) of fees is excluded.
The maximum qualifying fees are €7,000 per person per year.
Scholarships, bursaries, and non‑tuition fees (e.g., registration) do not qualify.
Select the 2021 tax year and review your PAYE/Income Tax position.
Submit a claim for any reliefs or credits you are entitled to.
Upload receipts or supporting documents where required.
Submit before 31 December 2025 — after this date, 2021 refunds are gone forever.
📊 Why Act Now
Every year, millions of euro in unclaimed refunds are left with Revenue simply because taxpayers miss the deadline. Acting now ensures you don’t lose what’s rightfully yours.
At DublinLedgers, we specialise in reviewing past tax years, identifying missed reliefs, and filing claims quickly and accurately. Whether you’re an individual, contractor, or SME, we’ll make sure you don’t leave money on the table.
