# MB21 form for reclaiming tax on maternity pay - can I get it online



## RMCF (5 Oct 2010)

I have searched and can't find one.

Anyone able to help out?


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## gipimann (5 Oct 2010)

MB21 is a statement from Dept of Social Protection, not a form.

To get one, you can write to Maternity Benefit Section or email maternityben@welfare.ie to request an MB21 Statement in respect of tax refund (which you should then forward to your local Tax Office). In respect of PRSI refund, please complete the Refund of PRSI Contributions Application Form PRSIREF 1, which you can get online at 'www.welfare.ie'.


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## RMCF (6 Oct 2010)

Thanks a lot. Email sent this morning.


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## RMCF (11 Jan 2011)

I know it has been a long time, but as an update on this, phoned local tax office and the guy said that my wife was entitled to no rebate as she would not have been taxed whilst off on maternity.

Since I sometimes get confused when tax guru's start spouting their spiel and jargon, I just accepted what he said - he should know after all. 

Was I right, or should I continue to follow this up?


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## Mrs Vimes (11 Jan 2011)

If your wife paid tax for the portion of last year that she was working then she would be able to use up her unused tax credits for the end of the year when she was on mat leave. If she returned to work during the same year then she would have used all her credits that had built up (presumably).

I would suggest getting a balancing statement done for the two of you to ensure that only the correct tax was paid. If you like you can post here your details from final payslip or P60 and we'll calculate whether there were unused credits or transferable rateband which would result in a refund

If she was being paid by her employer while on mat leave then it's a slightly different story and she would also be due prsi refund.

Sybil


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## RMCF (11 Jan 2011)

Mrs Vimes said:


> If your wife paid tax for the portion of last year that she was working then she would be able to use up her unused tax credits for the end of the year when she was on mat leave. If she returned to work during the same year then she would have used all her credits that had built up (presumably).
> 
> I would suggest getting a balancing statement done for the two of you to ensure that only the correct tax was paid. If you like you can post here your details from final payslip or P60 and we'll calculate whether there were unused credits or transferable rateband which would result in a refund
> 
> ...



From what I could see on the payslips, she still received the same monthly money that she would have done when not on maternity, but it was just that the employer paid her the usual wages minus a certain amount, which the Benefit Section paid.


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## Mrs Vimes (12 Jan 2011)

So, her basic pay from work was reduced by the amount of the mat ben? (ie gross pay reduced from 600 to 330 and a further 270 paid to your wife by social welfare). If this was the case then no tax or prsi would have been operated on the non-taxable pay and so no refund would be due.

A refund arises when the employer continues to pay the usual 600 gross and the mat ben is paid over to the employer but tax operated as normal.

It is something of an anomaly that a person in receipt of mat ben or the first 6 weeks of illness benefit is actually better off after tax than they normally are.

Sybil


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## RMCF (12 Jan 2011)

Mrs Vimes said:


> *So, her basic pay from work was reduced by the amount of the mat ben? (ie gross pay reduced from 600 to 330 and a further 270 paid to your wife by social welfare)*. If this was the case then no tax or prsi would have been operated on the non-taxable pay and so no refund would be due.
> 
> A refund arises when the employer continues to pay the usual 600 gross and the mat ben is paid over to the employer but tax operated as normal.
> 
> ...


Thats correct. Her wages never changed in amount, just the makeup of them. So nothing due. Ah well. 

Thanks for the info. Much appreciated.


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