Tax Tips

Emergency Tax in Ireland: Emergency Tax Explained

Paying Emergency Tax in Ireland?

No one wants to pay more tax than they need to. Sometimes though, when you start a new job, your employer needs to apply temporary emergency tax rates to your income.

But how can you stop emergency tax? Who pays it? And how can you get a refund? To help you fully understand emergency tax and claim it back, our in-house experts have answered some of the most frequently asked questions. So, let’s dive in.

Who Pays Emergency Tax in Ireland?

And more simply, what is Emergency Tax in Ireland? Well, emergency tax in Ireland is a tax paid by individuals who start a new or change jobs, and their new employer does not have all the necessary information to calculate the correct tax deductions. When emergency tax is triggered, income tax and Universal Social Charge (USC) are deducted at higher rates temporarily, which results in a lower net wage for the affected individual.

Why Was I Emergency Taxed?

If you have just started a new job or have recently changed jobs, you may find that you are being taxed on an emergency basis. Your earnings may be significantly lower during this period, which can be frustrating.

If this is the case, there is no need to worry — you can easily get an emergency tax rebate. However, you should address the situation as soon as possible.

When is Emergency Taxation Applied?

Emergency tax is applied by your employer when:

You have not provide your PPS number to your new employer
You have not registered your job with the Revenue Commissioners.

If either of these two tasks have not been completed, your income will be subject to emergency tax.

How Much is Emergency Tax in Ireland?

How much emergency tax you pay depends on what type of information is missing.

If your employer has your PPS number but the job is not registered with the Revenue Commissioners, this affects your income tax. For the first 4 weeks, you will be taxed at the standard rate of 20% up to the limit of your rate band. Any income above this is taxed at the higher rate of 40%. After the first 4 weeks, if your job remains unregistered, your entire income will be taxed at the higher rate of 40%.

If you have not provided your employer with your PPS number, all your income is taxed at the higher rate of 40% while you are being charged emergency tax.

To determine if you have been subject to emergency tax and the rate you have paid you should review your payslip.

How Do I Get My Emergency Tax Back?

1. Straight Back through Your Paycheque

Once you are no longer paying emergency tax, you can get a refund on the amount you have paid. Depending on your employer’s payroll process, you could receive this refund automatically in your paycheque.

2. Using Irish Tax Rebates

If you have left your job before receiving any refund of emergency tax and are currently unemployed, we can claim a tax and USC refund on your behalf. We can also claim refunds on your behalf for emergency tax paid in previous years.

Claim Emergency Tax Back Today!

If you are unsure how to claim back emergency tax or how much you are owed, contact our team of tax experts at Irish Tax Rebates.

We have the highest average tax rebate in Ireland and the lowest fee.

Fill out our 60-Second application form today:

New Customers: Apply here.

Existing Customers: Apply For Additional Rebate

Still not convinced? Check out our excellent TrustPilot reviews. Remember, no rebate, no fee, no catch!

Claim your tax back

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1. Authorisation to act as agent

I, the undersigned, declare to the Revenue Commissioners of Ireland, that I authorise

Irish Tax Rebates (TAIN 66436K)
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to act as my agent in dealing with all aspects of the filing of my Irish income tax return, including the submission of refund or credit claims, allowances or reliefs.

I confirm that all documentary evidence of entitlement to credits/reliefs claimed and taxable income sources, will be held for a period of 6 years, beginning at the end of the year of assessment to which the Return of Income and/or claim relates, by myself.

I confirm that this authorisation will remain in force until Revenue is formally notified of its cessation by either myself or Irish Tax Rebates, or for a maximum period of 4 years.

2. Authorisation for Agent to receive refunds on behalf of client

I authorise the transfer of any refund or repayment of PAYE/Income Levy/Universal Social Charge due to me by the Revenue Commissioners by electronic funds transfer to the following bank account which is held by Irish Tax Rebates:

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IBAN Number: IE55AIBK93336808365254
Name of Account Holder: Irish Tax Rebates

I understand that any refund made by the Revenue Commissioners to my agent, Irish Tax Rebates, on my behalf is refunded in a similar manner as if same were being refunded directly to me and that once the refund is transferred into the bank account nominated by me I have no further call upon the Revenue Commissioners in respect of same. I understand that Irish Tax Rebates is acting as my agent and is solely responsible to me in respect of any refund received by them on my behalf. I further understand that my agent Irish Tax Rebates is an independent entity and that the Revenue Commissioners make no endorsement of my agent or any such agency and cannot accept any responsibility whatsoever for problems encountered by me in dealing with them. I understand and agree that Irish Tax Rebates will input its own bank account details on the Revenue record for the duration of this mandate and will remove these details on the cessation of the mandate. I confirm that I am aware of, and agree to, the payment of the fees charged by Irish Tax Rebates in respect of the services carried out on my behalf and that this fee will be deducted from any amount refunded by Revenue and that the balance of this amount will be paid to me.

3. Terms and Conditions of Authorisation

I understand that Tax law provides for both civil penalties and criminal sanctions for the failure to make a return, the making of a false return, facilitating the making of a false return, or claiming tax credits, allowances or reliefs which are not due. I confirm that I will provide the necessary documentation to Irish Tax Rebates to support any refund, credit claims or claims for allowances and reliefs made to Revenue on my behalf of Irish Tax Rebates. I confirm that I will provide details of all my sources of income to Irish Tax Rebates.

I understand that I am required to retain all documentation relating to any refund or credit or allowance or relief claimed by the agent on my behalf for a period of 6 years beginning at the end of the year of assessment to which the Return of Income and / or claim relates, and that Irish Tax Rebates will be required to produce same to Revenue upon request.

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