Claiming back 2012 USC?

**Timbuk2**

I'm a college student.

I had a job from May-September this year - I wasn't charged PAYE (which was correct as my 2012 tax credits covered the tax), but was charged USC.

As my total income for 2012 was less than €10036, am I right in saying that I am eligible to claim this USC back?

I'm starting a 7 month job from next week onwards. When they receive my P45, will payroll balance this out, or do I need to separately claim for this to revenue?

I've looked on PAYE Online but I can't find any option to request a refund.

Thanks.

100200 shih

**Timbuk2** wrote: »

I'm a college student.

I had a job from May-September this year - I wasn't charged PAYE (which was correct as my 2012 tax credits covered the tax), but was charged USC.

As my total income for 2012 was less than €10036, am I right in saying that I am eligible to claim this USC back?

I'm starting a 7 month job from next week onwards. When they receive my P45, will payroll balance this out, or do I need to separately claim for this to revenue?

I've looked on PAYE Online but I can't find any option to request a refund.

Thanks.

From what I know, you would have to earn less than €4004 in 1 year to be exempt from USC

**Timbuk2**

100200 shih wrote: »

From what I know, you would have to earn less than €4004 in 1 year to be exempt from USC

From this website: http://www.revenue.ie/en/tax/usc/index.html

Revenue wrote:

The Exempt categories for Universal Social Charge are:
* Where an individual's total income for a year does not exceed €10,036

Does this not mean that people earning less than €10036 in total for 2012 do not have to pay any USC?

mackg

Looks to me that you only pay 2% on the first €10036

allthedoyles

**Timbuk2** wrote: »

From this website: http://www.revenue.ie/en/tax/usc/index.html


Does this not mean that people earning less than €10036 in total for 2012 do not have to pay any USC?

Correct - you are due a refund of USC for 2012 .

When you receive your P45 next week , the 2012 USC will not be there , so you need to claim separately for 2012 using your P60.

Send it to your local tax office ./ or if you have your final payslip for 2012 , send it instead

mackg

mackg wrote: »

Looks to me that you only pay 2% on the first €10036

Just saw the bit you were talking about. I get a refund too

**Timbuk2**

allthedoyles wrote: »

Correct - you are due a refund of USC for 2012 .

When you receive your P45 next week , the 2012 USC will not be there , so you need to claim separately for 2012 using your P60.

Send it to your local tax office ./ or if you have your final payslip for 2012 , send it instead

Thanks for the reply.

I don't have a P60, just a P45 as the summer job finished in September (I've had the P45 since September). The new job next week is with a separate company. Do I need a P60 also?

I'll need to hang on to the P45 to hand into the company next week (otherwise I'll be charged emergency), so I don't want to send it to the Revenue just yet - are photocopies accepted?

allthedoyles

Different years , so you will not now receive a P60 now

P45 is 2012 too , so not much use , when you start new job in 2013.

Photocopies are acceptable , as they are only a piece of paper ............the real figures , will have been forwarded by your employer to tax office last September.

So if you have tax paid in 2012 , a review will now take place in tax office , and you should receive your USC refund in next few weeks .

For your new job in 2012 , fill in form 12a or P46 and send to tax office / quickest way to receive cumulative tax cert though would be to ring them

thesimpsons

ringing is always faster with Revenue and when you ring Revenue, have your new employer's registered company number and it will process faster. Fast still I find is if the employer will ring for you.

**Timbuk2**

I went into the Revenue office this morning as I was passing, and they said that the refund was already on its way to me, as I requested a P21 Balancing Statement online. This must have triggered the review of the 2012 tax, which I didn't know!

Thanks for the answers

P_1

The P21 seems to take USC into account now as and from 2012. That's good news for all who are chasing refunds

galwayjohn89

I work over Christmas every year and Im in college the rest of the year.

Last year I paid €100 USC and this year €120. Am I entitled to claim it back? Last year (2011), I wasn't charged any tax and i just got my P21 saying tax was balanced for 2011 no mention of USC. I just requested my P21 for 2012. Is there anything else I need to do to get USC back?

P_1

Vuzuggu wrote: »

I work over Christmas every year and Im in college the rest of the year.

Last year I paid €100 USC and this year €120. Am I entitled to claim it back? Last year (2011), I wasn't charged any tax and i just got my P21 saying tax was balanced for 2011 no mention of USC. I just requested my P21 for 2012. Is there anything else I need to do to get USC back?

If the P21's now take USC into account you probably don't have to do anything if your employer has filed their returns

deise_boi

Without wanting to start another thread on the subject, I figure I'll put it here, so apologies for high-jacking!

I've just received my P60 and saw that I've earned less than 10,036 and yet have paid a bit in USC. How would I go about reclaiming this tax? Is the P60 sufficient enough to bring up to the local tax office?

The Ayatolla

Fill out and post this form to your local tax office:

https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&ved=0CEYQFjAA&url=http%3A%2F%2Fwww.revenue.ie%2Fen%2Ftax%2Fit%2Fforms%2Fincome-levy-refund-claim.pdf&ei=jpXqUPfCBcfHsgbCr4CoCg&usg=AFQjCNGfKkwRRNNBhfgcTTLwSn88xZTvSA&sig2=IUgrCWFdN_vOIZ1aLp_JBg&bvm=bv.1355534169,d.Yms

galwayjohn89

For my 2012 tax year, I just requested my P21 and they refunded me all tax & USC. (I earned less then €10,000)

For 2011 however, I have to fill out the form posted by The Ayatolla and then it will be refunded. Have to say I am very impressed with Revenue. Seem to be very efficient and fast at refunds.

**Timbuk2**

Same as above, got my USC straight into my bank account the other day!

Bobsammy

Can you request a p21 before you get your p60?

Pandoras Twist

Bobsammy wrote: »

Can you request a p21 before you get your p60?

Yes

The Ayatolla

**Timbuk2** wrote: »

Same as above, got my USC straight into my bank account the other day!

Was this for 2012? How long did it take?

hootietootie

Just got an email into revenue online to inform me that my refund will be in bank. Requested balancing statement, they rang to tell me to send in p60, then rang work to check that my amounts were all correct. Submitted request last Wednesday, so even with everything it's just ver a week.

**Timbuk2**

The Ayatolla wrote: »

Was this for 2012? How long did it take?

Yes 2012. Just over a week I think, which wasn't bad!

number10a

About a week is all it takes now. It's brilliant. For all that we give out about inefficiencies in public offices, the Revenue are a model of how the State should interact with the public. I've always been impressed by them anytime I've needed to get something done.

allthedoyles

Its okay to refunded USC in early January for previous year , because it is based on a stand-alone P60 .

However , it is too early for employees to be issued a full balancing statement for previous year .

If the OP had a 2nd employment and the P35 had not been issued , then the P21 will be incorrect .

I have seen cases where the P21 have been incorrect , because the tax office based their assumptions on figures to hand in early January .

Even though in an above post , the tax office rang the employer to confirm figures , this is okay but the tax office will not be able to find out an employees other employments until all P35's have been updated .

ordinary_girl

Vuzuggu wrote: »

For my 2012 tax year, I just requested my P21 and they refunded me all tax & USC. (I earned less then €10,000)

Anyone know if this also applies to claiming back USC for 2013?

relax carry on

ordinary_girl wrote: »

Anyone know if this also applies to claiming back USC for 2013?

It's the same process. Just login and request a p21 for 2013. If a refund is due, it will issue.