Taxes Consolidation Act 1997 section 459

General provisions relating to allowances, deductions and reliefs

Section 459 sets out the general rules governing how allowances, deductions and reliefs against income tax are claimed, proved and granted.

• Personal tax reliefs cannot be claimed in respect of income from which tax is withheld and passed on to another person — for example, income used to fund annual payments or charges on income.
• Reliefs are granted by reducing or discharging an income tax assessment, or by repaying any excess tax already paid.
• Claims must generally be supported by a signed declaration and statement in the prescribed form, setting out all income sources, annual payments reducing that income, and any amounts from which tax has been deducted.
• The formal claim and declaration requirements do not apply to PAYE taxpayers claiming deductions or repayments through the PAYE system; and Revenue may grant relief without a formal claim where they already hold sufficient information to confirm entitlement.

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