A company is offering to help students who work abroad during the summer to have their foreign income tax payments refunded more promptly.

European Student Services (ESS) claim that 73 per cent of students who work abroad never apply for their foreign income tax refund entitlement.

In some countries, tax payments made as long ago as 1993 can be reclaimed.

ESS say they hope to act for 13,000 students and other workers this year in pursuit of £7.3 million which would have "otherwise remained in foreign treasuries". The company, of course, charges a commission - 12.5 per cent of the total rebate from the American, Canadian and British authorities and 16 per cent for rebates procured from Germany and the Netherlands.

An arrangement with Bank of Ireland will allow students who have certification from ESS to have the money paid in advance into an account in the bank, interest free. Students who want the company to reclaim their tax on their behalf can fill in an on-line application form at http://www.ess.ie.