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Revenue eBrief No. 148/24

04 June 2024

Payment made without deduction of income tax

Tax and Duty Manual Part 42-04-66 - Payment made without deduction of income tax- has been updated as follows:

  • To reflect the change in tax bands introduced by Finance (No. 2) Act 2023 and update the examples where relevant.
  • To clarify that re-grossing will apply by reference to the applicable income tax rate only, i.e., Universal Social Charge (USC) and PRSI will not be included for the purposes of calculating the re-grossed amount.

Foilsithe: 04 Meitheamh 2024 Priontáil an leathanach seo

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