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The YouTube video tutorial introduces the Receipts Tracker service on the Revenue.ie website. Users can upload receipts for various expenses such as health, remote working, and tuition fees. These receipts can be used to claim tax credits and reliefs on the income tax return. The service also allows for real-time claiming of health and nursing home expenses. To access the Receipts Tracker, users must log in to their account on Revenue.ie and enable two-factor authentication for added security.