A claim for tax relief must be made within 4 years after the end of the tax year to which the claim relates. So, if you would like to claim tax relief for 2009 you must make your claim before 31 December 2013. You should check that you have claimed any reliefs or credits that you may be eligible for, such as relief on medical expenses. You can check what tax reliefs were available in 2009 on Revenue’s website.
My employer says I will get a P60 in January. What is this?
A P60 is the tax certificate you receive from your employer at the end of each tax year. Its full title is ‘Certificate of Pay, Tax, Pay-Related Social Insurance, Universal Social Charge and Local Property Tax’.
The P60 is an important document. It states your pay during the year, the tax you paid and other deductions such as PRSI and Universal Social Charge. The P60 now also includes a record of Local Property Tax (LPT) paid, if you opt to have LPT deducted at source from your earnings.
If you need to claim a social welfare benefit you must give a P60 to the Department of Social Protection as evidence of how many PRSI contributions you paid in the year. You may also be required to provide a P60 as proof of your income, for example, if you are making a bank loan or mortgage application, if you are applying for social welfare payments or if you are applying for a student grant.
Your employer should give you your P60 for the previous tax year by 15 February of the following year. If your employer does not give you a P60 you should contact your local tax office. Revenue can contact your employer to obtain your P60 for you. Only an employer can issue a P60. However, Revenue can provide you with details of the pay and tax for the year in question as returned by your employer, which Revenue has on file.
If you stopped working for an employer before 31 December of the tax year you do not get a P60. You should get a P45 instead.
Know Your Rights columns cover topical subjects every month in a question-and-answer format. They are published by the Citizens Information Board online and syndicated through Citizens Information Services to local newspapers around Ireland.
Further information is available from Citizens Information Centres and from the Citizens Information Phone Service, call 0761 07 4000.
Deir m’fhostóir liom go dtabharfar P60 dom in Eanáir. Céard é seo?
Is éard is P60 ann ná an deimhniú a thugann d’fhostóir duit ag deireadh gach bliain chánach. Is é an teideal iomlán atá aige ‘Deimhniú Pá, Árachais Shóisialaigh Pá-Choibhneasa, Muirir Shóisialta Uilíoch agus Cáin Mhaoine Áitiúla’.
Cáipéis thábhachtach é an P60. Luaitear inti do phá le linn na bliana, an cháin a d’íoc tú agus asbhaintí eile ar nós ÁSPC agus an Muirear Sóisialta Uilíoch. Áirítear leis an P60, anois, taifead ar an gCáin Mhaoine Áitiúla (CMÁ) a íocadh, má roghnaíonn tú go mbainfear an CMÁ ag an bhfoinse ó do chuid tuilleamh.
Má theastaíonn uait sochar leasa shóisialaigh a éileamh, ní mór duit P60 a thabhairt don Roinn Coimirce Sóisialaí mar fhianaise i leith an mhéid ranníocaíochtaí ÁSPC a d’íoc tú sa bhliain.
Ba cheart do d’fhostóir do P60 a thabhairt duit don bhliain chánach roimhe seo faoin 15 Feabhra an bhliain dár gcionn. Mura dtugann d’fhostóir P60 duit, ba cheart duit teagmháil a dhéanamh le d’oifig áitiúil chánach. Féadfaidh na Coimisinéirí Ioncaim teagmháil a dhéanamh le d’fhostóir chun do P60 a fháil duit. Ní féidir ach le fostóir P60 a eisiúint. Féadfaidh na Coimisinéirí Ioncaim, áfach, sonraí a thabhairt duit ar an bpá agus ar an gcáin don bhliain atá i gceist, faoi mar a chuir d’fhostóir in iúl dóibh, mar gheall go bhfuil an t-eolas seo curtha i gcuntas ag na Coimisinéirí Ioncaim.
Má stop tú ag oibriú d’fhostóir roimh an 31 Nollaig den bhliain chánach, ní thugtar P60 duit. Ba cheart duit P45 a fháil ina ionad sin.
Signing is suspended in the 4-week period from Monday 9 December 2013 until Friday 3 January 2014. People who are paid weekly will receive their normal payment and an advance payment (for the following week) during the week beginning Monday 16 December 2013.
New rules on bankruptcy came into effect today, 3 December 2013. The duration of bankruptcy has been reduced from 12 years to 3 years.
Other key changes include:
- The transfer of the Office of the Official Assignee in Bankruptcy from the Courts Service to the Insolvency Service of Ireland (ISI)
- The requirement for debtors to show they have made reasonable efforts to avail of a Debt Settlement Arrangement or a Personal Insolvency Arrangement to be eligible for bankruptcy.
Ireland’s first national Missing Persons Day will be launched on Wednesday by the Minister for Justice, Equality and Defence, Alan Shatter TD.
Missing Persons Day will commemorate those who have gone missing and recognise the lasting trauma for their families and friends. It will draw attention to open or unsolved missing persons cases, and it will create an opportunity to provide information on the support services available.
Free movement of workers is a fundamental principle of the European Union. The European Commission has recently adopted a policy paper – The Communication on Free Movement. The paper underlines the joint responsibility of member states and the EU institutions to uphold EU citizens’ rights to live and work in another EU country and outlines concrete actions to support this across member states. The policy paper clarifies EU citizens’ rights to free movement and access to social benefits, and addresses concerns in relation to the challenges that mobility can represent for local authorities.
Revenue have extended the online Local Property Tax (LPT) filing deadline to 5pm on Friday 29 November 2013. The LPT helpline (1890 200 255) will be open from 8am to 8pm today (Thursday) and from 8am on Friday.
This deadline only applies to people who paid in one lump sum, in cash or who wish to change their payment method.
If you are getting Jobseeker’s Benefit or Jobseeker’s Allowance from the Department of Social Protection you can take up temporary work for up to 8 weeks and have your jobseeker’s payment reinstated immediately when you finish work. It is important that you inform your Intreo centre or local social welfare office in advance that you are taking up work or training. Your Rent Supplement or Mortgage Interest Supplement claim can also be suspended for up to 8 weeks.
A radio campaign to encourage responsible dog ownership has been launched by the Department of Environment, Community and Local Government. If you own a dog you are responsible for controlling your dog’s behaviour in public. You must also make sure that your dog is licensed and wears a dog tag with information about its owner. Some breeds of dog must meet additional rules in relation to leashes and muzzling.
Women’s Aid ’16 Days of Action’ campaign starts today. This campaign aims to raise awareness of domestic violence in our society and promote services available for those affected.