Revenue eBrief No. 136/22
29 June 2022
Non-resident students exercising a short-term employment in the State
Tax and Duty Manual Part 45-01-02 - Non-resident students exercising a short-term employment in the State - has been updated to reflect the change made to the Personal Tax Credit by Finance Act 2021.
The tax credit available has increased to €1,700 in respect of the year of assessment 2022 and subsequent years.