SDLP MLA Mark H Durkan has urged individuals in part time employment, in particular students and those who have recently started a new job, to review their tax contributions.
This cohort is most likely to be impacted by issues around the tax-free personal allowance.
The tax-free personal allowance permits individuals to earn up to £12,570 in a tax year without paying any tax but there are a range of circumstances which could mistakenly place some people over the threshold.
Said the Foyle MLA: “If you’ve recently begun part-time work, especially if you are a student, you could have paid too much tax.
“It’s important to note that most students won’t earn over the ta-free personal allowance within a single year but if you’ve taken on extra shifts or moved between jobs you may be owed a tax rebate.
“My office recently hosted placement for a secondary school student who queried reduced earnings at their weekend job.
“This was their first job and following correspondence with HMRC we were able to determine they’d paid too much tax.
“For some young people embarking on the world of work, the complicated nature of tax is difficult to follow at the best of times and they may end up paying too much income tax without knowing it.
“The most common reason is due to employers placing new starts on an emergency tax code (PAYE code.)
“Other reasons include students on placement years who work part-time often do so over a period of two tax years which can complicate calculations at HMRC’s end.
“Whatever the circumstances, you can request that money back. I would urge people to check their contributions online via the HMRC Gateway.
“Anyone who requires further support can contact any of the SDLP offices.”