Revenue has advised Chartered Accountants Ireland that the RAC tax credit was removed from all taxpayers’ Tax Credit Certificates for 2013. The credit potentially claimed by self-employed taxpayers with PAYE income and taxpayer's in non-pensionable employment, has been in previous years coded on the taxpayer's Tax Credit Certificate.

Revenue has informed us that taxpayers’ who wish to have the credit reinstated need to contact their local district, and may be asked to provide supporting documentation to show entitlement to the deduction. Details of your local Tax District can be found by using the Revenue Contact Locator and entering your PPSN. According to Revenue the credit cannot be claimed on the PAYE Anytime service.