Revenue eBrief No. 079/21

08 April 2021

Credit in respect of tax deducted from emoluments of certain directors and employees

Tax and Duty Manual Part 42-04-59 – Credit respect of tax deducted from emoluments of certain directors and employees – has been amended as follows:

• Update to section 5 – Allocation of payments between Tax, USC, PRSI and LPT
• Information on debt warehousing – Section 6.