Hi Albert,
If he is leaving Eire (Rep of ireland) permanently, he can claim back taxes from the last couple of years. I moved from Republic of Ireland to Northern Ireland (UK soil) last year and got a good share back of my taxes from that year in the Republic. Best is to contact the Revenue (
The Irish Revenue Commissioners: Taxation and Duty Information) or to hop in and talk to one of their staffmembers. They're very helpful. The office is along O'Connell Street in the heart of Dublin City.
See you again