Terms of business & client authorisation.

Last revised: May 2026

1. Parties.

This agreement is between you (the “Client”) and J.G. Carlin & Co. Limited, trading as ClaimBack.ie, of Buncrana, Co Donegal, Ireland (“we”, “us”, “our”). The Client is the person whose name, PPS number and tax record are submitted through claimback.ie at the start of the engagement.

2. Client authorisation.

By accepting these terms you authorise J.G. Carlin & Co. Limited to act as your tax agent with the Office of the Revenue Commissioners (“Revenue”) for the purpose of reviewing your PAYE tax position over the four most recent completed tax years (or such shorter period as you specify) and preparing and submitting claims for any reliefs and credits we identify that you are entitled to claim.

We act under Revenue’s agent-link framework. You will separately approve our agent link through your own Revenue myAccount when Revenue emails you to do so — without that step, we cannot access your record. You may revoke our authorisation at any time by withdrawing the agent link in your myAccount.

This authorisation does not give us access to your bank account, and we never collect bank details. Revenue pays any refund directly to the taxpayer’s nominated bank account.

3. Scope of services.

Acting under the authorisation above, we will:

• ·Lodge an agent-link request with Revenue and, once you authorise it, examine your full tax record for the period under review.
• ·Identify every relief and credit you appear to qualify for, based on the information you provide and the data available through Revenue's online services.
• ·Prepare and submit the appropriate forms (Form 12 or otherwise) to Revenue on your behalf.
• ·Correspond with Revenue on your behalf in respect of the claim, including responding to any reasonable queries Revenue raises.
• ·Notify you of the outcome of each year reviewed.

The engagement does not include:

• ·Advice on or preparation of Self-Assessment (Form 11) tax returns for non-PAYE income unless agreed separately in writing.
• ·Representation in any audit, investigation, prosecution or appeal proceedings before Revenue, the Tax Appeals Commission or the courts.
• ·Pension, investment, mortgage or other financial-product advice.
• ·Any work outside the scope of Irish personal taxation.

4. Period of engagement.

The engagement commences when you submit your details through claimback.ie and pay the processing deposit, and continues until the earlier of: (a) Revenue’s decision on every year reviewed has been communicated to you; (b) you give us notice in writing terminating the engagement; or (c) six months elapse without material progress on your file due to non-response from you, after which we may close the file by notice in writing.

5. Fees and payment.

An accountant review fee of €39 (inclusive of Irish VAT) is payable on engagement, before we commence work. The review fee is non-refundable and is credited in full against the success fee described below if a refund is obtained.

On receipt of a refund from Revenue, our success fee is 15% of the gross refund obtained, plus Irish VAT (currently 23%) on that amount, less the €39 review fee already paid. Where 15% + VAT of the refund is less than €39, the €39 review fee is the total fee payable and no further commission is due.

If, having reviewed your record, we are unable to secure any refund from Revenue, no further fee is payable beyond the €39 review fee. The review fee remains non-refundable in this scenario, as it represents payment for the review work undertaken.

Revenue pays refunds directly to the taxpayer’s nominated bank account. We invoice the success fee once Revenue has issued the refund. The invoice is payable within 14 days by card, direct debit or bank transfer.

The €39 review fee is quoted inclusive of Irish VAT at the prevailing rate (currently 23%). The 15% success rate is net of VAT — 23% Irish VAT is added on top, in line with Revenue rules. VAT receipts are issued for both the review fee and the success fee.

6. Your responsibilities.

You agree to:

• ·Provide accurate, complete and up-to-date information about your employment, income, expenses and personal circumstances over the period under review.
• ·Approve our agent-link request in your Revenue myAccount within a reasonable time of receiving the email from Revenue.
• ·Supply, on request, documentary evidence of any relief or credit being claimed (receipts, statements, etc.) so that we can support the claim if queried.
• ·Notify us promptly of any change to your circumstances during the engagement (e.g. change of address, change of bank account, marriage, change of employment).
• ·Complete the anti-money-laundering verification required by Irish law (see Section 10).

You confirm that the information you provide is true to the best of your knowledge and that you are not aware of any matter that would make a refund claim inappropriate or fraudulent.

7. Our responsibilities.

We will:

• ·Act with the professional skill, care and diligence expected of a chartered certified accountant in Ireland.
• ·File all claims accurately and in accordance with the Taxes Consolidation Act 1997 (as amended) and Revenue's published guidance.
• ·Hold your information in confidence in accordance with the General Data Protection Regulation and the Data Protection Act 2018.
• ·Keep you informed of material progress on your file and respond to your queries within one business day where reasonable.
• ·Decline to file any claim that we believe to be incorrect, exaggerated or unsupported, and discuss the position with you before doing so.

8. Limitations of liability.

We do not warrant the outcome of any claim. Revenue’s assessment is its own; we cannot guarantee that a refund will be issued, nor the size of any refund issued.

Subject always to the rules of our regulatory body (ACCA) and to applicable law, our aggregate liability to you arising out of or in connection with this engagement, whether in contract, tort (including negligence) or otherwise, is limited to the greater of (a) ten times the total fees paid by you under this engagement, or (b) the amount recoverable under our professional indemnity insurance.

Nothing in these terms limits or excludes any liability that cannot lawfully be limited or excluded, including liability for death or personal injury caused by negligence, or for fraud.

9. Confidentiality and data protection.

We will treat all information you provide as confidential. We will not disclose your information to any third party except: (a) Revenue and other Irish public authorities in the course of advancing your claim; (b) our professional advisers, insurers and regulatory bodies (ACCA), under their own duties of confidentiality; (c) where required to do so by law.

We process your personal data as data controller in accordance with our Privacy Policy. We retain records for six years from the end of the engagement as required by Irish tax and accountancy regulations, after which they are securely destroyed.

10. Anti-money-laundering.

We are required by the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, as amended, to verify the identity and address of every client before commencing work. You will be asked to provide a current government-issued photo ID (passport or driving licence) and proof of address (bank statement or utility bill no older than three months). We may also be required to file a Suspicious Transaction Report with the Financial Intelligence Unit of An Garda Síochána if we form a suspicion in the course of the engagement; in such circumstances we are prohibited by law from notifying you.

11. Communications.

We communicate primarily by email. You acknowledge that email is not a fully secure medium and that we accept no liability for interception or alteration of emails in transit. Where you wish to send us a sensitive document, please use the secure client portal at claimback.ie (once available) or a password-protected file.

Either party may give notice in writing under this engagement by email to the address on record.

12. Termination.

Either party may terminate this engagement at any time by giving written notice. On termination, fees become due for all work performed up to the date of termination. The €39 review fee is not refundable. If a refund has already been secured at the date of termination, the full 15% + VAT success fee (less the €39 review fee) is payable.

13. Complaints.

We aim to provide a service of the highest standard. If at any point you are not satisfied, please raise the matter in the first instance with Joseph G. Carlin, FCCA, at info@claimback.ie. If the matter cannot be resolved between us, you may refer the complaint to our regulator, the Association of Chartered Certified Accountants (ACCA), at accaglobal.com/complaints.

14. Regulatory information.

J.G. Carlin & Co. Limited is a private company limited by shares registered in Ireland (CRO number to be inserted), with registered office at Buncrana, Co Donegal. We are regulated by the Association of Chartered Certified Accountants (ACCA) and carry professional indemnity insurance to the level required by our regulator. We hold a Tax Agent Identification Number (TAIN 12611V) issued by the Office of the Revenue Commissioners, authorising us to act on behalf of clients under Revenue’s agent-link framework. For the avoidance of doubt, the holding of a TAIN does not constitute approval or endorsement of this firm by Revenue. A consolidated reference covering ACCA regulation, AML supervision, electronic-signature policy, records retention, and complaints procedure is available on our Compliance & Regulation page.

15. Governing law and jurisdiction.

This engagement is governed by the laws of Ireland. Any dispute arising out of or in connection with it shall be subject to the exclusive jurisdiction of the Irish courts.

16. Acceptance.

By ticking the “I have read and accept the terms of business” box at the payment step on claimback.ie and paying the €39 accountant review fee, you confirm that you have read, understood and agree to be bound by these terms, and you authorise J.G. Carlin & Co. Limited to act as your tax agent with Revenue as set out in Section 2. A link to these terms will be included in your welcome email for your records.