Irish Tax Return 2025

Irish Tax Return Questionnaire.

As a director of a limited company, you are obliged every year to file an Irish tax return. The questionnaire is not asking you for expenses that you can normally claim through the OAM (Online Account Manager). These are additional tax allowances that you may be able to claim if they have not already been claimed through the OAM.

Name

Details of other income

Note: If you had other employment income in Ireland, you do not need to add this income as it will be pre-populated on your Irish tax return.

Changes in personal circumstances

Change of marital/civil partnership status:

Birth or adoption of children in the current tax year:

Additional tax credits to claim

Tip: Please see Schedule 1 at the bottom of the page.

Rent Tax Credit (Ireland private rented accommodation)

Tuition fees (3rd level)

Income Continuance / Loss of Licence (if not already claimed through OAM)

Mortgage interest (main residence)

Private pension contribution

Confirmation

SCHEDULE 1 - ALLOWABLE HEALTH AND MEDICAL EXPENDITURE:

  • Costs of doctors and consultants fees
  • Items or treatments prescribed by a doctor or consultant
  • Maintenance or treatment in a hospital or an approved nursing home
  • Costs of speech and language therapy carried out by a speech and language therapist for a qualifying child
  • Transport by ambulance
  • Costs of educational psychological assessments carried out by an educational psychologist for a qualifying child
  • Certain items of expenditure in respect of a child suffering from a serious life threatening illness
  • Kidney patients' expenses (up to a maximum amount depending on whether the patient uses hospital dialysis, home dialysis or CAPD)
  • Specialised dental treatment
  • Routine maternity care
  • In-vitro fertilisation

THE FOLLOWING, WHERE PRESCRIBED BY A DOCTOR, ALSO QUALIFY FOR MEDICAL EXPENSES RELIEF:

  • Drugs and medicines
  • Diagnostic procedures
  • Orthoptic or similar treatment
  • Hearing aids
  • Orthopaedic bed or chair