Your choices on cookies
This website uses cookies in order for our feedback functionality to work. You can choose to set these optional survey cookies that are described below.
You can find more information on how we use our cookies in our Cookie Statement. You can change your cookie preferences at any time by clicking the Cookie preferences link in the footer of every page on this website.
Survey cookies are set by a third-party service provided by Qualtrics. These cookies are required in order for our feedback functionality to work.
The survey cookies collect information about the page you are providing feedback from. When you save your survey cookies choice below, a cookie will be saved on your device to remember your choice. These cookies are set as session cookies and will be deleted once you close this browsing session.
We welcome your feedback and you can help us to continue to improve our website by turning survey cookies on.
This website uses cookies in order for our video functionality to work. You can choose to set these optional video cookies that are described below.
YouTube cookies are set by a third-party service provided by YouTube, a company owned by Google. These cookies are required in order for our video functionality to work.
When you save your YouTube cookies choice below, Revenue will save a cookie on your device to remember your choice. This Revenue cookie is set as a session cookie and will be deleted once you close this browsing session. YouTube may set cookies directly according to YouTube's own cookies policy.
Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
The computational examples throughout the following Tax and Duty Manuals have been updated to reflect the position for the current year of assessment:
Published: 18 July 2022 Please rate how useful this page was to you Print this page