Revenue eBrief No. 128/22 – Employed person taking care of an incapacitated individual


Revenue eBrief No. 128/22

21 June 2022

Employed person taking care of an incapacitated individual

Tax and Duty Manual Part 15-01-20 – Employed person taking care of an incapacitated individual – has been updated to provide additional clarity on the interaction between the tax relief available under section 467, and sections 465 and 466, of the Taxes Consolidation Act 1997.

The computational examples throughout the Manual have also been updated to reflect the position for the current year of assessment.

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