Limit to relief for high earners

If you’re a high earner, your relief may be restricted by the High Income Earner Restriction (HIER). This limits the use of tax reliefs and exemptions by high-income individuals and may apply if:

• Your income is €125,000 or more (or less if there is ring-fenced income-income that is normally liable to tax at a specific rate), such as Deposit Interest Retention Tax (DIRT)
• Your total reliefs are more than €80,000
• The aggregate of your specified reliefs used are greater than 20% of your adjusted income

You can receive repayment from this relief outside the four year limit.