Revenue eBrief No. 116/21

10 June 2021

High-Income Individuals’ Restriction

Tax and Duty Manual Part 15-02a-05 - High-Income Individuals’ Restriction for Tax Year 2010 onwards - has been updated to remove references to reliefs which were subject to the restriction ("specified reliefs") but which are no longer operative. A list of reliefs deleted in Finance Act 2020 is included in the manual at Appendix 3.