Revenue eBrief No. 009/23

16 January 2023

Changes to the operation of 'Week 53' provisions

Tax and Duty Manual Part 42-04-07 - PAYE reviews where Week 53 applies, has been updated to reflect the Finance Act 2022 changes, as set out below. 

  • Amendment to section 480 of the Taxes Consolidation Act 1997, to provide that the Week 53 provisions apply to the Sea-going Naval Personnel Tax Credit with effect from 1 January 2023.
  • In addition, it provides a statutory footing for the application of the Week 53 provisions to the income threshold applicable when determining if an individual qualifies for the Home Carer Tax Credit. As this treatment was applied by Revenue previously on an administrative basis, claimants of the Home Carer Tax Credit will not therefore see any difference in the tax treatment applicable to them on foot of this change.