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Glossary
A temporary higher rate of tax applied when your employer has no Revenue Payroll Notification for you, usually in a new job.
After a few weeks all pay is taxed at 40% with no credits. Once Revenue has your employment details, your employer gets an RPN and refunds the excess through payroll or Revenue repays it after the year.
Also searched as: emergency tax refund, emergency tax ireland.
Seed definition reviewed 2026-10-28. Editorial verification by a tax-qualified reviewer is required before indexing.