Revenue eBrief No. 174/24
20 June 2024
Part 44-01-01 Amended
Tax and Duty Manual - Part 44-01-01 Income tax treatment of married persons and civil partners - has been updated in paragraphs 4, 6 and 7 to reflect increases in the value of the standard rate tax bands and personal tax credits which were provided for in Finance (No. 2) Act 2023.
Examples 3 to 12 have also been updated to reflect the standard rate tax bands and personal tax credits in place for the 2024 tax year.