I am informed by the Revenue Commissioners that they have a range of information available to taxpayers in relation to their entitlements to claim tax refunds if they are unemployed.
The Revenue website, www.revenue.ie contains a wide range of information in relation to how claims can be made and what information customers need in order to make a claim.
At the start of each tax year, the Revenue Commissioners send all taxpayers a tax credit certificate which sets out their tax credits and their standard rate band. When sending out the 2009 tax credit certificates, the Revenue Commissioners included a booklet PAYE for Employees. This 16 page booklet about the PAYE system included 2 pages of information about changing jobs and what to do in relation to a possible tax refund if a taxpayer is out of work. The booklet was sent to over 2.2 million taxpayers in November and December 2008 in advance of the start of the tax year. The information was presented in an easy-to-read format in booklet form in order that PAYE taxpayers would use it as a handy reference guide about the tax system.
Regarding the specific question about people who become unemployed, I am advised that this is handled in a very direct way. When a person becomes unemployed, their employer provides them with Form P45 which includes information in the section titled "Important Notes for Employee" about what a taxpayer should do if unemployed and claiming a tax repayment. Taxpayers who are unemployed and claiming a tax repayment are advised to send parts 2, 3 and 4 of the Form P45, with a completed Form P50, to their local Revenue Office. I am fully satisfied with this arrangement.
Furthermore, Revenue operates a Lo Call 1890 telephone service for PAYE taxpayers taking between 6,000 and 12,000 calls per day, depending on the time of year. Information on unemployment refunds is available from the Lo Call service.