Income Tax – Filing Deadline 31 October 2014


The most important date from an Income Tax point of view is 31 October. Income Tax returns for the year ended 31 December 2013 must be filed with the Revenue Commissioners on or before 31 October 2014.

If you pay your Income Tax and file your return online using the Revenue Online Service (ROS) you can avail of an extension to the 13th November 2014, which becomes the due date for your tax return and payments.

Who must file an Income Tax return

For Income Tax purposes a “chargeable person” is within the scope of the self assessment system and obliged to file an Income Tax return before 31 October.

Generally a “chargeable person” refers to

  • Self-employed persons
  • Directors with more than 15% shareholding in a company
  • Those with another source of income other than salary etc. (ie. investment income or rental income)

Your return of income should include details of all income earned in the tax year.

For example you may be a teacher who has extra income from tuition or you could be PAYE worker with rented property or additional consultancy income. If so you are obliged to file an Income Tax Return.

Tax Reliefs

Filing an Income Tax return also gives taxpayers an opportunity to claim tax back. Over the next few weeks we will discuss these reliefs in greater detail but taxpayers may claim tax relief for the following:

  • Health/Medical expenditure incurred
  • Tuition fees paid in respect of college courses
  • Pension contributions made
  • Rent paid on private rented accommodation
  • Childcare Services relief
  • Rent- a Room relief
  • Medical Insurance premiums
  • Home Renovation scheme

Tax relief and exemptions vary depending on a taxpayer’s personal circumstances. Our tax advisors will be fully aware of any reliefs or exemptions you may be entitled to claim.

If you need assistance preparing and filing your 2013 Income Tax return or if you are unsure about your filing obligations please contact Noelle O’Connor at O’Donovan Lavin today on 061 411 000 or