What is the four-year rule?
You must claim a tax refund within four years from the end of the tax year it relates to. After that, Revenue will generally not repay the tax, even if you were entitled to a refund.
Deadlines for recent tax years
A refund claim for 2022 must reach Revenue by 31 December 2026.
A refund claim for 2023 must reach Revenue by 31 December 2027.
A refund claim for 2024 must reach Revenue by 31 December 2028.
A refund claim for 2025 must reach Revenue by 31 December 2029.
How do I claim in time?
PAYE workers can request a Statement of Liability for each earlier year through Review your tax in myAccount, then add any credits or reliefs they missed. Gathering receipts and records can take time, so start well before the deadline.
Does the rule work both ways?
Revenue is also generally limited to the previous four years when reviewing tax that was underpaid. Exceptions apply, for example where there has been fraud or neglect.
What about the current year?
For the current year you can usually claim credits such as rent and health expenses as you pay the costs, through Manage your tax in myAccount. A full review of the year happens after it ends.