As the filing deadline for 2025 Income Tax Returns approaches, now is a good time to review whether you have claimed all available tax credits and reliefs. For most taxpayers, the filing deadline is 31 October 2026, extended to 18 November 2026 where the return is filed and paid online through ROS. Many taxpayers unknowingly leave valuable Tax refunds behind each year simply because they fail to claim reliefs to which they are entitled.
Medical Expenses
Tax relief is generally available at 20% on unreimbursed qualifying medical expenses paid during 2025.
Examples include:
- GP and consultant fees
- Prescription costs
- Physiotherapy and other qualifying treatments
- Certain fertility treatments
- Hospital charges
- Educational psychological assessments
- Speech and language therapy
- Non-routine dental treatment supported by a Med 2 certificate
Many taxpayers are entitled to refunds simply by reviewing their medical receipts for the year.
Health Insurance and Company Medical Plans
Where an employer pays private health insurance premiums on behalf of employees, a Benefit-in-Kind charge generally arises through Payroll. Tax relief at source may be restricted and many employees are entitled to an additional tax credit through their Income Tax Return where the premium exceeds the amount qualifying for relief at source.
This area is frequently overlooked, particularly where family members are covered under a company medical insurance scheme.
Nursing Home Care Expenses
Relief may be available for qualifying nursing home fees paid during 2025.
Where family members contribute towards the cost of nursing home care, substantial tax relief may be available and should be reviewed before filing the return.
Rent Tax Credit
The Rent Tax Credit remains one of the most valuable credits available to employees and self-employed individuals.
For 2025, the maximum credit is:
- €1,000 for an individual taxpayer.
- €2,000 for jointly assessed married couples and civil partners.
The credit may also be available where rent is paid on accommodation used by a child attending an approved third-level course.
Mortgage Interest Tax Credit
Homeowners should review whether they qualify for the Mortgage Interest Tax Credit.
For 2025, qualifying homeowners may claim a tax credit equal to 20% of the increase in mortgage interest paid during 2025 compared with 2022, subject to the qualifying conditions and a maximum credit of €1,250 per property.
Third-Level Tuition Fees Relief
Relief may be available on qualifying tuition fees paid for approved undergraduate and postgraduate courses.
This relief is often overlooked where parents fund college costs for children or where fees are paid through instalment arrangements during the academic year.
Pension Contributions
As of 6 October 2026, taxpayers still have an opportunity to make qualifying pension contributions and elect to claim tax relief against their 2025 income when filing their 2025 Income Tax Return, subject to the applicable conditions and filing deadline.
This can be particularly valuable for higher-rate taxpayers, self-employed individuals and company directors. A qualifying pension contribution can reduce taxable income for 2025 and may generate a significant refund when the return is filed. For example, a taxpayer paying income tax at 40% who makes a qualifying pension contribution of €10,000 could obtain income tax relief of up to €4,000, subject to the applicable age-related contribution limits and earnings cap.
The standard deadline is now less than four weeks away, and the extended ROS deadline is 18 November 2026 where both the return and payment are made through ROS. Pension planning therefore remains one of the few opportunities available to retrospectively reduce a 2025 Income Tax liability. Contact BCA promptly regarding the applicable contribution limits, qualifying conditions and deadlines relevant to your pension arrangement. Time is particularly short where a new pension or PRSA must be established before a contribution can be made.
Permanent Health Insurance (Income Protection)
Premiums paid for approved income protection or Permanent Health Insurance policies may qualify for income tax relief.
Many taxpayers hold these policies but fail to claim the deduction when completing their annual return.
Residential Premises Rental Income Relief
Individual landlords should review eligibility for the Residential Premises Rental Income Relief.
The relief can reduce a landlord’s income tax liability where qualifying conditions are met, including RTB registration compliance, tax clearance and LPT compliance.
Home Carer Tax Credit
Married couples and civil partners should ensure entitlement to the Home Carer Tax Credit has been fully utilised where one spouse or civil partner cares for a dependent person in the home.
Single Person Child Carer Credit
Single, separated, divorced and widowed parents who are the primary carer of a qualifying child may be entitled to claim the Single Person Child Carer Credit.
Dependent Relative Tax Credit
Taxpayers providing support to an elderly parent or other qualifying dependent relative should review whether they qualify for the Dependent Relative Tax Credit.
Incapacitated Child Tax Credit
Additional relief may be available where a child is permanently incapacitated by reason of mental or physical infirmity and is unable to maintain themselves.
Blind Person’s Tax Credit
Individuals who are blind or visually impaired may qualify for the Blind Person’s Tax Credit. Additional relief may also be available in respect of a guide dog.
Remote Working Relief
Employees who worked remotely during 2025 may qualify for relief on qualifying electricity, heating and broadband costs attributable to remote working arrangements.
Relief is available at the individual’s marginal tax rate and supporting documentation should be retained. The relief does not generally extend to office furniture, computers, monitors or equipment purchased directly by the employee.
Charitable Donation Relief
Tax relief may be available on qualifying donations made to approved charities during 2025. Ensure receipts and supporting records are retained.
Practical Checklist Before Filing
Before submitting your 2025 return, consider gathering:
- Medical receipts
- Health insurance statements
- Nursing home fee records
- College tuition fee invoices
- Rent records and tenancy details
- Mortgage interest certificates
- Pension contribution confirmations
- Remote working expense records
- Charitable donation receipts
- Details of any qualifying dependent relatives supported during the year
Final Thought
With the 31 October 2026 standard deadline now less than four weeks away, and the extended 18 November 2026 ROS deadline just over six weeks away, this is the time to complete the review of your affairs and maximise available tax reliefs. To qualify for the ROS extension, both the return and the appropriate payment must be made through ROS. While many taxpayers focus on completing the return itself, the biggest savings often come from identifying overlooked claims for medical expenses, rent, pension contributions, health insurance, nursing home fees and family-related tax credits. A short review before filing could result in a worthwhile tax refund and ensure that no available relief is left unclaimed.