Revenue is writing to over 125,000 taxpayers to remind them to claim their entitlements before the December 31st deadline.

There is a four-year time limit for claiming tax back for PAYE workers - for example on health expenses, nursing home fees, tuition fees, etc.

This also applies to claiming entitlements to tax credits or reliefs due, such as the home carer's tax credit.

Pat Murphy is manager in Revenue's personal division.

He said: "There is a four-year time limit for claiming tax refunds and the deadline for 2014 claims is December 31st.

"You can claim a refund of tax paid for any of the last four years, if there are entitlements you are due but have yet to claim.

"This week, Revenue is writing to more than 125,000 PAYE workers who have paid tax but have not claimed any additional tax credits or reliefs in the previous four years to remind them that now is a good time to check that they have claimed all their entitlements."

For taxpayers who want to make a claim, they can do so using PAYE Services in the myAccount section of Revenue's website.

Mr Murphy added: "Even if you did not get a letter from Revenue, you can review, and update, your tax record online at any time, using PAYE Services in myAccount."

Generally, most online refund claims are paid within five working days.