Tax credit certificates

Your tax credit certificate lists your tax credits and reliefs for 2016. You can view your tax credit certificate and claim any additional tax credits that you may be due for 2016 on Revenue’s PAYE Anytime. You can also print a copy of your tax credit certificate from PAYE Anytime.

To access PAYE Anytime you must be registered for myAccount. This is a single access point for all Revenue’s secure online services (except ROS) and is the quickest, easiest and most convenient way to manage your tax affairs.

Find out about changes in your take home pay in 2016. 

Know your rights: Refusal to prosecute // Diúltú chun ionchúiseamh a dhéanamh

Question

A friend of mine was very seriously assaulted but has been told that the person who was arrested will not be prosecuted. Can she find out the reason for this?

Answer (January 2016)

Yes she can. Since 16 November 2015, if the Office of the Director of Public Prosecutions (DPP) decides not to prosecute, the victim can ask the DPP for a summary of the reasons for the decision not to prosecute. In a fatal case a family member of the victim can ask. If the decision not to prosecute was made by the Gardaí, you must ask the Gardaí for a summary of the reasons for the decision.

To request a summary of the reasons for the decision by the DPP not to prosecute you must send a Request for a Summary of Reasons form to the:

The form is available on dppireland.ie or from your local Garda station. You must send your request for reasons within 28 days of the date you are told of the decision not to prosecute. In some cases the DPP might extend this time limit.

If you are not satisfied, you can request a review of a decision. The review will be carried out by a lawyer who was not involved in making the original decision. If you have already requested a summary of the reasons for the decision, you must make your request for a review within 28 days of the date on the letter telling you of the reasons. If you have not asked for the reasons for the decision, you must make your request for a review within 56 days (8 weeks) of the date you are told of the decision not to prosecute. To request a review of the DPP’s decision, you should write to the Communications and Victims Liaison Unit.

Communications and Victims Liaison Unit,
Office of the Director of Public Prosecutions,
Infirmary Road,
Dublin 7

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.

Ceist

Rinneadh ionsaí an-tromchúiseach ar chara liom ach dúradh léi nach ndéanfar an duine a gabhadh a ionchúiseamh. An féidir léi teacht ar an gcúis a bhí leis seo?

Freagra

Is féidir léi. Ón 16 Samhain 2015, déanann Oifig an Stiúrthóra Ionchúiseamh Poiblí (an DPP) an cinneadh gan ionchúiseamh a dhéanamh, féadfaidh an t-íospartach iarraidh ar an DPP ar achoimre ar na cúiseanna a bhí leis an gcinneadh gan ionchúiseamh a dhéanamh. I gcás marfach, féadfaidh duine muinteartha de chuid an íospartaigh iarraidh. Má rinne na Gardaí an cinneadh gan ionchúiseamh a dhéanamh, ní mór duit iarraidh ar na Gardaí ar achoimre ar na cúiseanna a bhí leis an gcinneadh.

Chun iarraidh ar achoimre ar na cúiseanna a bhí leis an gcinneadh a rinne an DPP gan ionchúiseamh a dhéanamh, ní mór duit Iarraidh a sheoladh ar aghaidh ar Achoimre ar Chúiseanna chuig:

An tAonad Cumarsáide agus Idirchaidrimh Íospartach,
Oifig an Stiúrthóra Ionchúiseamh Poiblí,
Bóthar na hOtharlainne,
Baile Átha Cliath 7

Tá an fhoirm ar fáil ar dppireland.ie nó is féidir í a fháil ó do Stáisiún Gardaí áitiúil. Ní mór duit d’iarratas ar chúiseanna a sheoladh laistigh de 28 lá tar éis an dáta a chuirtear ar an eolas thú ar an gcinneadh gan ionchúiseamh a dhéanamh. I roinnt cásanna, féadfaidh an DPP an teorainn ama seo a shíneadh.

Mura bhfuil tú sásta, féadfaidh tú iarraidh ar athbhreithniú ar chinneadh. Tabharfaidh dlíodóir nach raibh baint aige/aici leis an mbunchinneadh a dhéanamh faoin athbhreithniú. Má d’iarr tú ar achoimre cheana féin ar na cúiseanna a bhí leis an gcinneadh, ní mór duit d’iarratas ar athbhreithniú a dhéanamh laistigh de 28 lá tar éis an dáta atá ar an litir a chuireann ar an eolas thú ar na cúiseanna. Murar iarr tú ar na cúiseanna a bhí leis an gcinneadh, ní mór duit d’iarraidh ar athbhreithniú a dhéanamh laistigh de 56 lá (8 seachtaine) tar éis an dáta a chuirtear ar an eolas thú ar an gcinneadh gan ionchúiseamh a dhéanamh. Chun athbhreithniú ar chinneadh an DPP a iarraidh, ba cheart duit scríobh chuig an Aonad Cumarsáide agus Caidrimh Íospartach.

Resolving disputes with your landlord

If you have a dispute with your landlord you may be able to resolve it informally. However sometimes this is not possible and you need to involve a third party to help resolve the problem. The Private Residential Tenancies Board (PRTB) offers a dispute resolution service for tenants and landlords.

From 8 January 2016 there is no fee if you choose to have your dispute application to the PRTB resolved by mediation. (The fee for adjudication is €25 for a paper application and €15 online.)

During mediation you and your landlord will be helped to reach an agreement by a trained mediator. Mediation is fast, convenient and the terms of the agreements are legally binding and enforceable. The PRTB also offers a telephone mediation service.

Find out more about resolving disputes.

The PRTB also publishes a checklist for tenants on how to prevent disputes, along with a similar checklist for landlords.

Advice when travelling abroad

When planning a trip abroad you can get travel advice and information on local laws and customs on the Department of Foreign Affairs and Trade’s website.

The website provides detailed country-specific travel advice including information on the local security situation.This helps you to make informed decisions when you’re planning a trip overseas and offers you an objective assessment of the risks you could face.

The Department of Foreign Affairs and Trade also encourages Irish citizens travelling or living overseas to register their contact details. The information recorded in the Citizens’ Registration database can be used if there is an unforeseen crisis such as a natural disaster or civil unrest, or if you have a family emergency while you are overseas.This is only available to people living or travelling outside the Common Travel Area (Ireland/UK).

Register your details. 

CAO dates in 2016

You apply for almost all full-time undergraduate courses through the Central Applications Office (CAO). The CAO provides a handbook that lists all the courses on offer and gives information on how to apply. The closing date for 2016 applications from Irish and other European Union nationals is 5.15 pm on 1 February 2015. Late applications are allowed up to 5.15 pm on 1 May 2015. You can get a full list of dates on the CAO website.

Decisions on offers of places are normally made in August and September, after the results of the Leaving Certificate have come out.

Application deadlines and fees for 2016

FEE CLOSING DATE
Online discounted rate € 25 20 Jan 2016 (5:15pm)
Normal application (online or paper) € 40 1 Feb 2016 (5:15 pm)
Late online application € 50 1 May 2016 (5:15 pm)
Late paper application € 80 1 May 2016 (5:15 pm)
Change of Mind (opens from 5 May 2016) Nil 1 July 2016 (5:15 pm)

You can amend your course choices free until 30 January (the day before the normal application deadline). From 5 February 2016 you can pay €10 to amend your course choices online. There is a further chance to change your mind, free of charge, from 5 May 2016.

All fees are non-refundable. People who are applying for the HEAR (Higher Education Access Route) and DARE (Disability Access Route to Education) schemes should indicate this on their online application forms by 1 March 2016.

Read our document on applying to college.

Know your rights: The minimum wage // An pá íosta

Question

I heard that the minimum wage has increased to €9.15 an hour. My employer says that this only applies to adults and that, as I am under 18, he won’t be increasing my hourly rate of pay. Is that right?

Answer (January 2016)

No. Since 1 January 2016, the statutory minimum wage for an experienced adult has increased to €9.15 per hour. Under the National Minimum Wage Act 2000, there are also pro-rata increases for those aged under 18 and for trainees. The new rates are as follows:

  Minimum hourly rate % of minimum wage
Experienced adult worker €9.15 100%
Aged under 18 €6.41 70%
First year from date of first employment aged over 18 €7.32 80%
Second year from date of first employment aged over 18 €8.24 90%
Employee aged over 18, in structured training during work:
   In the 1st one-third period €6.86 75%
   In the 2nd one-third period €7.32 80%
   In the 3rd one-third period €8.24 90%

If your employer is not paying you the appropriate minimum wage, you can make a complaint to the Workplace Relations Commission (WRC) using the online complaint form available on workplacerelations.ie. In the complaint form you have two options. You may either request an inspector from the WRC to investigate a claim that the national minimum wage is not being paid or you may refer a dispute to a WRC adjudicator. However, you can only refer a dispute if you have requested a statement from your employer outlining the calculation of the average hourly pay.

You can get more information on the minimum wage and your employment rights from the WRC Information and Customer Service (Lo-call 1890 80 80 90 or workplacerelations.ie).

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.

Ceist

Chuala mé gur tháinig méadú ar an bpá íosta aníos go dtí €9.15 san uair. Deir m’fhostóir nach mbaineann seo ach le daoine fásta agus mar gheall go bhfuil faoi 18 mbliana d’aois, ní mhéadóidh sé mo ráta pá san uair. An fíor sin?

Freagra

Ní fíor. Ón 1 Eanáir 2016 ar aghaidh, tháinig méadú ar an bpá reachtúil íosta do dhuine fásta go dtí €9.15 san uair. Faoin Acht um Pá Íosta Náisiúnta, 2000, tá méaduithe pro-rata ann, chomh maith, dóibh siúd atá faoi bhun 18 mbliana d’aois agus d’oiliúnaithe. Is iad seo a leanas na rátaí nua:

  Ráta íosta san uair % den phá íosta
Oibrí fásta le taithí €9.15 100%
Faoi 18 mbliana d’aois €6.41 70%
Sa chéad bhliain tar éis dháta na chéadfhostaíochta os cionn 18 mbliana d’aois €7.32 80%
Sa dara bliain tar éis dháta na chéadfhostaíochta os cionn 18 mbliana d’aois €8.24 90%
Fostaí os cionn 18 mbliana d’aois, in oiliúint struchtúrach i rith oibre:
   Sa chéad tréimhse aon tríú €6.86 75%
   Sa dara tréimhse aon tríú €7.32 80%
   Sa tríú tréimhse aon tríú €8.24 90%

Mura bhfuil an pá cuí íosta á íoc ag d’fhostóir, féadfaidh tú gearán a dhéanamh leis an gCoimisiún um Chaidreamh san Ionad Oibre (an CCIC) agus an fhoirm ghearáin ar líne atá ar fáil ar workplacerelations.ie a úsáid. San fhoirm ghearáin, tá dhá rogha agat. Féadfaidh tú iarraidh ar chigire ón CCIC chun éileamh a fhiosrú nach bhfuil an pá náisiúnta íosta á íoc féadfaidh tú díospóid a chur faoi bhráid bhreithneoir an CCIC. Ní féidir leat díospóid a sheoladh ar aghaidh, áfach, má d’iarr tú ar ráiteas ó d’fhostóir ina dtugtar cuntas ar ríomh meánphá san uair.

Féadfaidh tú breis faisnéise a fháil ar an bpá íosta agus ar do chuid cearta fostaíochta ó Sheirbhís Faisnéise agus Custaiméirí an CCIC (Íosghlao 1890 80 80 90 nó workplacerelations.ie).

Dealing with colds and flu

Undertheweather.ie developed by the HSE in partnership with GPs and pharmacists, offers advice on how to get through common illnesses without antibiotics.

The website gives sensible practical information on a range of common conditions like colds, flu, earaches, sore throats and tummy bugs. It tells you how long they should last, what to expect, and what you can do to cope with, and recover from, these illnesses.

The site also includes a series of videos of GPs and pharmacists giving advice on dealing with common illnesses.

Visit undertheweather.ie. 

Know your rights: The new PRSI credit // An creidmheas nua ÁSPC

Question 

I earn €377 a week and pay Class A PRSI on my earnings. Will I get the new PRSI credit?

Answer (January 2016)

Starting on 1 January 2016, a new Pay Related Social Insurance (PRSI) credit applies to earnings between €352.01 and €424 per week. (If you earn less than €352 you do not pay any PRSI.) Previously people who earned very little more than €352 had to pay 4% PRSI on all their earnings. The new credit will reduce the amount of PRSI you have to pay. The credit is tapered and the amount of the credit depends on your earnings. The maximum credit is €12.

For example, if you earn €352.01 per week, you will get the maximum PRSI credit of €12. On these earnings of €352.01, your PRSI charge (calculated at 4% of your earnings) would be €14.08. After the €12 credit is deducted, you will pay PRSI of €2.08 instead.

If you earn between €352.01 and €424 per week, the maximum credit of €12 is reduced by one-sixth of the amount of your weekly earnings over €352.01.

You work out how much PRSI you will pay in four steps. First, calculate one-sixth of your earnings over €352.01. Then subtract this from the maximum credit of €12 to get your PRSI credit. Then calculate the basic PRSI charge at 4% of your earnings. Finally, deduct your PRSI credit from the PRSI charge. The result is the amount of PRSI you pay.

For example, for gross weekly earnings of €377:

  1. One-sixth of your earnings over €352.01 is €377- €352.01 = €24.99, divided by 6 = €4.17.
  2. 2. Subtract this from the maximum credit of €12, giving you a credit of €7.83.
  3. The basic PRSI charge is 4% of €377 = €15.08.
  4. You will pay €7.25 PRSI weekly in 2016 (€15.08 minus your €7.83 PRSI credit).

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.

Ceist

Tuillim €377 sa tseachtain agus íocaim ÁSPC Aicme A ar mo chuid tuilleamh. An bhfaighidh mé an creidmheas nua ÁSPC?

Freagra

Ag tosú an 1 Eanáir 2016, baineann creidmheas nua Árachais Shóisialaigh Phá-Choibhneasta (ÁSPC) le tuillimh idir €352.01 agus €424 sa tseachtain. (Má thuilleann tú €352, ní íocann tú aon ÁSPC.) Roimhe seo, bhí ar dhaoine a thuill beagán os cionn €352 ÁSPC 4% a íoc ar a dtuillimh go léir. Laghdóidh an creidmheas nua an méid ÁSPC atá ort a íoc. Tá an creidmheas barrchaolaithe agus braitheann méid an chreidmheasa ar do chuid tuilleamh. Is é an creidmheas uasta €12.

Mar shampla, má thuilleann tú €352.01 sa tseachtain, gheobhaidh tú an creidmheas uasta ÁSPC €12. I dtaobh na dtuilleamh €352.01 seo, b’ionann a bheadh do mhuirear ÁSPC (a ríomhtar amhail 4% de do chuid tuilleamh) agus €14.08. I ndiaidh go n-asbhaintear an creidmheas €12, íocfaidh tú ÁSPC €2.08 ina ionad sin.

Má thuilleann tú idir €352.01 agus €424 sa tseachtain, laghdaítear an creidmheas uasta €12 faoin séú cuid de mhéid do thuillimh sheachtainiúil os cionn €352.01.

Deimhníonn tú cé mhéid ÁSPC a íocfaidh tú i gceithre chéim. Ar dtús, déan an séú cuid de do chuid tuilleamh os cionn €352.01 a ríomh. Dealaigh seo ón gcreidmheas uasta €12 chun do chreidmheas ÁSPC a dheimhniú. Ansin ríomh an bunmhuirear ÁSPC ar 4% de do thuillimh. Ar deireadh, asbhain do chreidmheas ÁSPC ón muirear ÁSPC. Is é an toradh an méid ÁSPC a íocann tú.

Mar shampla, i dtaobh olltuillimh sheachtainiúla €377:

  1. Is é an séú cuid de do thuillimh os cionn €352.01 ná €377-€352.01 = €24.99, roinnte ar 6 = €4.17.
  2. 2. Dealaigh seo ón gcreidmheas uasta €12, agus fágtar creidmheas €7.83.
  3. Is é an bunmhuirear ÁSPC 4% de €377 = €15.08.
  4. Íocfaidh tú ÁSPC €7.25 gach seachtain in 2016 (€15.08 lúide do chreidmheas ÁSPC €7.83).

Help after a flood

The Department of Social Protection’s Humanitarian Assistance Scheme provides means-tested emergency financial help immediately following flooding. It does not provide compensation for damage. The amount paid depends on how severe the damage is and your ability to meet these costs. The DSP also provides exceptional and urgent needs payments which can help in the aftermath of a flood.

The Irish Red Cross Society is administering two schemes to provide emergency humanitarian support. One will provide help to small businesses (under 20 employees) that were unable to secure flood insurance and have been flooded following recent storms (on or after 4 December 2015). The scheme aims to give help towards the costs of returning business premises to their pre-flood condition including the replacement of flooring, fixtures and fittings and damaged stock. The scheme will not provide a contribution to loss of earnings or loss of business good-will.

The second gives temporary emergency humanitarian support to community, voluntary and sporting bodies affected by flooding during the period between December 2015 and January 2016. The scheme covers damage to buildings, contents or equipment for organisations that could not secure flood insurance.

You can find out more about both schemes and how to apply from the Irish Red Cross. The closing date for both schemes is Sunday 31 January 2016. 

The Department of Agriculture’s Assistance scheme provides support for farmers including support for animal welfare, temporary relaxation of the rules around moving livestock and special arrangements around flooding of slurry tanks. A new Fodder Aid Scheme 2016 is also available for farmers who have had fodder losses as a result of severe flooding.

You can contact your local Department of Agriculture Office, the Animal Welfare Helpline: 0761 06 4404 or (01) 607 2379 or your Teagasc advisor on the Teagasc Advisory Helpline: 0761 11 3355 to find out  more.

Revenue has announced provisions to help people who have been affected by flooding. If your home has been flooded and you are getting help from the Humanitarian Assistance Scheme, you can apply to have your 2016 LPT payment deferred (even if you do not qualify for deferral under the normal criteria). Contact the LPT Helpline on 1890 200 255 to make the relevant arrangements.

If your business premises have been damaged by floods and you are getting help from the Government Support for Small Business Fund, via the Red Cross, you should contact the Collector-General’s office on 1890 20 30 70 to agree additional time to file returns and make payments or to agree suitable phased payment arrangements.

The Office of Public Works (OPW) has a website, flooding.ie, that gives information about what to do before, during and after a flood. Visit flooding.ie to find out more.

The HSE has information on cleaning a home after flooding and the psychological effects of flooding.

There are two leaflets giving details of the help available: