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Bitrix24 PAYE · myAccount · four-year rule
Claim tax back from Revenue — the four-year limit and the steps in myAccount
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Short answer. You can only claim refunds for the last four years. Claims for 2022 must be made by 31 December 2026; later claims cannot be repaid. PAYE workers open 'Review your tax for the previous 4 years' in myAccount, request a Statement of Liability, then complete an Income Tax Return for each year.
Updated: · Next check 2027-02-01
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- Last day to claim for that yeartype the date
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Revenue: claims for 2022 must be made by 31 December 2026. Enter 31 December of the year you are claiming for.
We will ask you to confirm this address, then email you the recipient’s reply.
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Open the letter to Revenue for MyEnquiries →
Open the tax credits checklist →
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Start with the oldest open year: 2022 closes first.
Claim each year separately.
Deadlines
The rules, with the source
| What | Deadline | Source |
|---|---|---|
| Time limit | Reviews and refunds for the last four years only. Claims for 2022 must be made by 31 December 2026; claims made after this time cannot be repaid | Revenue, Four year rule |
| PAYE, past years | myAccount: 'Review your tax for the previous 4 years' in PAYE Services, request a Statement of Liability, complete the Income Tax Return | Revenue, Health expenses |
| Current year | Real Time Credit in myAccount for health, nursing home and remote working expenses | Revenue, Real Time Credits |
| One claim per year | Expenses over several years cannot be one combined claim: each year needs its own Income Tax Return | Revenue, Health expenses |
| Receipts | You can only claim for expenses you have receipts for. Keep original receipts for six years. You do not submit them, but Revenue may ask to see them | Revenue, Health expenses |
| You must have paid tax | Health expense relief is a tax refund: you must have paid tax in that year | Revenue, Health expenses |
| Refund time | Most people who claim health expense relief online receive the refund, if due, in five working days | Revenue, Health expenses |
| Self-assessed | Sign in to ROS and complete the health expenses section of Form 11 | Revenue, Health expenses |
| Rent Tax Credit, 2022 to 2025 | Complete your Income Tax Return in myAccount, or Form 11 in ROS if self-assessed | Revenue, Rent Tax Credit |
| Rent Tax Credit, 2026 | PAYE: in myAccount, Manage your tax for the current year, Add new credits; or in your 2026 return in 2027 | Revenue, Rent Tax Credit |
| RTB number | Give it where it applies and keep your rental records | Revenue, Rent Tax Credit |
Checked on revenue.ie on 1 November 2026. The steps and receipt rules are Revenue's text for health expenses; other credits may have their own rules.
What does not exist
Be careful with these.
- “You can still claim 2022 next year”: Claims for 2022 made after 31 December 2026 cannot be repaid.
- “One form covers all four years”: Revenue says each year is claimed separately for health expenses.
- “Send us your details by email for your refund”: Revenue says it will never send emails asking you to send personal information by email or pop-up windows.
Step by step
What to do, in order
1
Get into myAccount
Register with your PPSN, or log in with a verified MyGovID.
2
Open past years
PAYE Services, then 'Review your tax for the previous 4 years'.
3
Request a Statement of Liability
One for each year you want to review.
4
Complete the Income Tax Return
Choose the credits and reliefs you claim, then submit.
5
Keep your receipts
Six years, in the Receipts Tracker if you like.
Questions
How far back can I claim?
The last four years. Claims for 2022 must be made by 31 December 2026.
What do I need to register for myAccount?
PPSN, date of birth, phone number, email and home address.
Do I send my receipts?
No. Keep the originals for six years; Revenue may ask to see them if your claim is checked.
How fast is the refund?
Revenue says most people who claim health expense relief online get a refund, if due, in five working days.
What if I cannot use myAccount?
Contact your Revenue office.
How do I claim the Rent Tax Credit?
In myAccount: add it for 2026 under Manage your tax for the current year, or file the return for an earlier year.
Official sources
Other documents
Keep the papers in one place
Letters, receipts and notices in one folder you can share with family or a lawyer. The templates and the editor are free; Layers is free for up to 20 people.
This is a guide, not tax advice. Revenue decides each claim.