PHA Taxation

Electronic Tax Clearance Cert

Revenue have introduced new procedures for applying for your tax clearance cert which came into effect from 1st January 2016.

From the 1st of January 2016 all applications for tax clearance will be made through the new online eTax Clearance system. The up-to-date tax clearance status of customers will be available to be checked by Public Service Bodies, taxpayers and their agents online on an ongoing basis as required.

Applicants will apply for Tax Clearance in the new eTC system and will be given a Tax Clearance Access Number which they will give to the Public Service Body who requires it to verify their tax clearance status.

The Public Service Body will use the PPSN/Tax reference and the Tax Clearance Access Number to verify the Tax Clearance status of the applicant via Revenue’s On-Line Service (ROS).

This change also means that tax clearance certs can be withdrawn during the period if a taxpayers stops being compliant with revenue.

For further information on the new electronic tax clearance cert system or to find out how to apply for your TCC contact us at Paul Haycock Accountants.


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Income tax 2016

January 1st means the first sight of the changes brought in by the recent budget to your weekly/monthly wage packet, and the news for 2016 is generally good.


The biggest changes come in the Universal Social Charge (USC) with 0.5% reductions in the lower two bands and a 1.5% reduction in the main USC band. The new rates and bands are set out below;

1.0% rate for €0 – €12,012 (down from 1.5%)

3.0% rate for €12,013 – €18,669 (down from 3.5%, band extended from €17,576)

5.5% rate for €18,669 – €70,044 (down from 7%)

8.0% rate for income above €70,045 (no change)

11.0 % rate for all income above €100,000 if you are self employed (no change)


A new Earned Income Credit of €550 is being introduced for taxpayers earning self-employed trading or professional income in certain cases and to business owner/managers who are ineligible for a PAYE credit on their salary income


Finally it should be noted that the national minimum wage has been increased by 50 cent to €9.15. There  have been some minor changes to the PRSI system to take into account this increase


For more details or assistance with your payroll services give us a shout and we’ll be in touch as soon as possible.


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Refund Claims Deadline

The revenue Commissioners have advised all people who pay income tax that there is a four year limit for claiming a refund of income tax and allowable tax credits. That means the deadline for claiming a refund for the year ended 2011 is December 31st 2015.


If you think you have any allowable deductions, for example medical expenses, pension contributions, rent relief you have less than a month to submit your claim.


If you want further information make sure you give us a call in Paul Haycock Accountants and talk to our PHA Taxation team.