Q My son does some part-time, seasonal work with a total gross pay of maybe €2,000. He is on emergency tax and we don’t know what to do about it. We have looked at Revenue online but to no avail.

A Emergency taxes are always a sticky issue for people when they first start work as up to 50pc of their first pay packets can disappear on them, says Marian Ryan, consumer tax manager at Taxback.com. However, if your son’s total earnings for the whole year are just the €2,000, he will be entitled to claim back all PAYE (pay as you earn) and or USC (universal social charge) he may have been charged. The most important thing for him to do as quickly as possible is to make sure his new employer has his PPS (personal public service) number and that it is registered with the tax office as his employer. If your son has an online account with Revenue, he can also ask his employer for their employer registration number and he can update Revenue’s system himself, Ms Ryan said. Once your son and his employer are linked on Revenue’s system, a tax credit certificate will issue to the employer and he will be removed from emergency tax. If your son is still working for that employer when this happens his overpaid taxes will be refunded to him in his wages. If he has finished with the employer, he will have to wait until the year has ended to claim it back.

Q I am considering upgrading my health insurance to a corporate plan. Can you explain the advantages of this type of cover and what do you recommend?

A Corporate plans are recommended, where possible. This is because they tend to offer the best benefits and value across the market, according to Dermot Goode of TotalHealthCover.ie. They cover all public hospitals and all standard private hospitals, but they also include cardiac cover in the high-tech hospitals which are Blackrock Clinic and Mater Private Dublin (cover for certain listed procedures only), he said. The main advantage of these plans is that they include guaranteed refunds on eligible out-patient expenses with no excess to pay first. Mr Goode said that if this type of cover is of interest, you should consider the following schemes: 4D Health 2 at €1,394 from Irish Life Health; Inspire Plus at €1,346 from Laya (plus 3pc for direct debit payments); and PMI 3513 at €1,366 from Vhi.

Q In 1991 we built on a granny-flat extension to our house for my mother to live in and we refurbished the existing dwelling as our home. The granny flat has its own electricity meter, front and back door but the water supply and sewage to septic tank are shared. We opened a connecting door between the dwellings during construction for ease of access when required. My mother died last year and we are looking at our options for the extension. My mother had been paying property tax on her dwelling and we have continued to pay it. Can we take in a lodger and avail of the rent-a-room tax allowance scheme? We accept that if the dwellings are combined the resulting property tax will be higher. Is there a procedure for amalgamating the dwellings?

A This is not a question that can be easily answered and you would be wise to seek the advice of an accountant and or a solicitor, says Marian Ryan, consumer tax manager with Taxback.com. It is not possible to let an entire residence and claim rent-a-room relief, because the room or rooms that are let must form part of the residence and the residence must be occupied by the individual receiving the rent as her or his sole or main residence. The room, or rooms, can comprise a self-contained unit within the residence such as a basement flat or a converted garage attached to the residence. However, a self-contained unit that is adjacent to the residence, but not attached to it, cannot qualify for the relief. The fact that the property has its own separate electricity and property tax bills would rule it out for the rent-a-room scheme and would be considered as a stand-alone property when it comes to rental income, says Ms Ryan. A tax return would need to be filed and taxes paid on all rental profits. You can take in the lodger but you will be paying either 20pc or 40pc income tax on all profits, depending on the level of other income you have. You would need to seek advice from a solicitor in relation to the amalgamation of the properties as this is a land registry issue.