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Tax Credits and Reliefs: Checklist
For PAYE workers. Tick what applies to you for [Tax year], then gather the papers.
Credit or relief What it gives What to gather
☐ Rent Tax Credit 2022–23: €500, or €1,000 jointly. 2024–26: €1,000, or €2,000 jointly. Lease or rent records, landlord details, RTB number where it applies.
☐ Health expenses Generally 20%. Do not claim what insurance or the HSE paid back. Receipts. Med 2 from your dentist for dental work.
☐ Tuition fees Relief on up to €7,000 per course. Revenue lists a first €3,000, or €1,500 part-time, that does not qualify. Receipts in the name of whoever paid. Finance (No. 2) Bill 2026 proposes lower amounts for 2026: check before you claim.
☐ Remote working 30% of electricity, heat and broadband for your days at home. Bills, days worked from home, any employer allowance. Upload the bills with the claim.
☐ Flat rate expenses A set amount for some jobs. Check your job in the Revenue list.
☐ Home Carer 2026: €1,950, full if the carer’s income is up to €7,200. Married or civil partners only. Details of the person you care for.
☐ Dependent Relative 2025 and 2026: €305. Relative’s income limit 2026: €18,548. Proof of what you pay. Forms DR1 or DR2 if asked.
Where to claim
– Past years: myAccount, Review your tax for the previous 4 years, then file the Income Tax Return for that year.
– Current year: myAccount, Manage your tax.
– If you cannot use online services: ask Revenue about Form 12S, or Form 12 on paper.
Keep
– Keep receipts for 6 years. Do not send them unless Revenue asks.
– Filed on: [Filed on].
Sources on revenue.ie: rent credit, health expenses, tuition fees, eworking, flat rate expenses, home carer, dependent relative. Finance (No. 2) Bill 2026 on oireachtas.ie. Checked 01.11.2026. Not tax advice.