Revenue eBrief No. 121/23
23 May 2023
Recoupment of Overpayments of Salary by an Employer from an Employee
Tax and Duty Manual Part 42-04-70 - Recoupment of Overpayments of Salary by an Employer from an Employee - has been amended to update examples in parts 2 and 5 to reflect changes to the value of the standard rate tax band and personal tax credits introduced in Budget 2023.