Irish taxpayers are being warned to be wary of an email claiming that they are entitled to a tax refund.
The email which claims to be from "Revenue- Irish Tax" is written in both English and in what is said to be a very poor translation into Irish.
It says the recipient is due a tax refund of €138.50 for the year 2013.
It asks that they fill in a form so that the refund can be sent to their bank account.
The Revenue Commissioners have issued a warning saying these emails are fraudulent and they never seek taxpayers' bank details via email of pop-up windows.
They also recommend that anyone who is actually awaiting a tax refund should contact their local Revenue Office to check its status.
IT Security firm ESET Ireland says it has traced the scam through an Italian web address to an Australian hosted fake website which is registered in the United States.
It recommends that people never reply to this type of email and should simply delete it.