Revenue eBrief No. 229/21

16 December 2021

PAYE Exclusion Orders

Tax and Duty Manual Part 42-04-01 - PAYE Exclusion Orders - has been updated as follows:

  • Section 2 - What is a PAYE Exclusion Order? - has been amended to highlight that an employer is relieved from the obligation to deduct both Income Tax and USC where an Exclusion Order has issued.
  • Section 10 - Making a payroll submission where a PAYE Exclusion Order has issued - has been added to highlight the requirements for payroll submissions where an Exclusion Order is in place, or is not in place, during a tax year.
  • Section 11 - COVID-19 - PAYE Exclusion Order concession - has been amended to include specific guidance relating to the COVID-19 concession applicable to PAYE Exclusion Orders in 2020.