Revenue eBrief No. 229/21 – PAYE Exclusion Orders

Revenue eBrief No. 229/21

16 December 2021

PAYE Exclusion Orders

Tax and Duty Manual Part 42-04-01 – PAYE Exclusion Orders – has been updated as follows:

  • Section 2 – What is a PAYE Exclusion Order? – has been amended to highlight that an employer is relieved from the obligation to deduct both Income Tax and USC where an Exclusion Order has issued.
  • Section 10 – Making a payroll submission where a PAYE Exclusion Order has issued – has been added to highlight the requirements for payroll submissions where an Exclusion Order is in place, or is not in place, during a tax year.
  • Section 11 – COVID-19 – PAYE Exclusion Order concession – has been amended to include specific guidance relating to the COVID-19 concession applicable to PAYE Exclusion Orders in 2020.

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