Australians working in Ireland-Tax back?

Hi,

Got a girl working with me here from Australia. She just got her P60 and all looks above board - but she's now just wondering if she is entitled to tax back as she's a non-resident i.e. do non-residents here for a year or less have to pay the same tax rates and PRSI as Irish residents.

I know from my time in Australia that I got tax back as I left the countyr- if i remember right the reason for this was that the tax office there tax those on a 1 yr work visa at a higher rate than the locals. I also eventually got most of my pension payments back (penisions are mandatory in australia and as i had left the country for good i was entitled to claim it back).

I think it's a long shot myself on her part but I thought I'd ask people with more knowledge on the subject that myself. Any advice much appreciated.

Delboy

If she leaves during the tax year then any unused tax credit/cut off point can be claimed back.

If she leave employment in Ireland in say June her situation could be as follows:
I am making the following assumptions
Annual Salary 35,000
Cut off point 31,000
Tax Credit 4,000

After 6 months
Situation as follows

Salary 17,500
Cut Off point 15,500
Tax @ 20% 3,100
Tax @ 42% 840
Total Tax 3,940
Tax Credits 2,000
Tax paid 1,940

Situation at end of year
Salary still 17,500
Cut off point 31,000
Tax @ 20% on 17,500 = 3,500
Tax credits 4,000
Tax due Nil
Tax refund 1,940

Don't know if PRSI can be reclaimed

Revenue will allow this tax to be repaid quickly within a few weeks quicker if you hassle/ask them nicely on completion of a form and a note declaration (may be part of the form) stating that you will not be working in Ireland for the rest of the tax year i.e. to 31/12/06.