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Revenue eBrief No. 223/24

21 August 2024

Income Tax Credits and Reliefs for Individuals Over 65 and Individuals Caring for those Over 65

Tax and Duty Manual Part 15-01-26 - Income Tax Credits and Reliefs for Certain Older Persons and Individuals Caring for Certain Older Persons – has been updated:

  • in Section 2.7 to reflect changes to the upper age limit for a PRSI exemption introduced by the Department of Social Protection, effective since 1 January 2024,
  • in its title, to remove the reference to the age of 65, as it is not relevant for all sections of the manual.   

Published: 21 August 2024 Print this page

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