Tax Rights
Revenue audits, tax credits, payment difficulties, appeals, self-assessment, PAYE rights, and taxpayer protections under Irish law.
Covered in this guide:
The Revenue Commissioners assess and collect every major Irish tax under the Taxes Consolidation Act 1997, with rates updated each year by the Finance Act. Revenue's Customer Service Charter promises fair treatment, clear explanations, and confidentiality, and the Code of Practice for Revenue Audit gives you a right to professional representation. PAYE handles most employees; the self-employed file through ROS by 31 October. Disagree with an assessment and you can appeal to the Tax Appeals Commission, then the High Court on points of law. Revenue runs phased payment arrangements if you engage early.
Key Laws
Taxes Consolidation Act 1997
No. 39 of 1997
Income tax, corporation tax, capital gains tax
Finance (Tax Appeals) Act 2015
No. 59 of 2015
Tax Appeals Commission establishment
Revenue Customer Service Charter
Revenue Commissioners
Taxpayer service standards and rights
Value-Added Tax Consolidation Act 2010
No. 31 of 2010
VAT rates, registration, compliance
Taxpayer's Charter of Rights
The Revenue Commissioners have published a Taxpayer's Charter that sets out your rights when dealing with Revenue. These include:Presumption of honesty: Revenue will treat you as honest and acting in...
PAYE Employee Rights
If you are an employee, your tax is deducted at source through the Pay As You Earn (PAYE) system. Your rights include:Tax credits: You are entitled to personal tax credits that reduce your tax bill —...
Revenue Audits
Revenue may conduct an audit of your tax affairs to check that your returns are correct. An audit involves a detailed examination of your books, records, and tax returns.You will normally receive writ...
Tax Appeals
If you disagree with a tax assessment, decision, or determination by Revenue, you have the right to appeal to the Tax Appeals Commission (TAC) — an independent body established in 2016.The TAC hears a...
Tax Debt and Payment Difficulties
If you owe tax to Revenue and cannot pay it all at once, you have options. Revenue recognises that taxpayers can experience genuine financial difficulties and offers several mechanisms:Phased Payment...
Self-Assessment and Filing Obligations
If you are self-employed, a director, or have non-PAYE income above certain thresholds, you must file an annual tax return under the self-assessment system.The annual return (Form 11) must be filed by...
Tax Relief on Medical Expenses
You can claim tax relief at the standard rate (20%) on certain medical expenses that are not covered by the State or by private health insurance:Doctor and consultant feesPrescribed drugs and medicine...
Revenue Powers and Your Privacy
Revenue has significant powers to gather information, but these are balanced by your rights to privacy and data protection:Information powers: Revenue can require you, your employer, your bank, or oth...
PRSA Pensions: Tax Relief, Employer Cap & Auto-Enrolment
A Personal Retirement Savings Account (PRSA) is a long-term, portable pension contract approved jointly by Revenue and the Pensions Authority. It is open to employees, the self-employed, part-time wor...