Revenue eBrief No. 042/23 – PAYE/USC Regulations – Emergency Tax


Revenue eBrief No. 042/23

27 February 2023

PAYE/USC Regulations – Emergency Tax

Tax and Duty Manual Part 42-04-24a ‘PAYE/USC Regulations – Emergency Tax’ has been updated to reflect the increase in tax bands introduced by Finance Act 2022.

In addition, examples throughout the manual have been updated including relevant references to information on the Revenue website.

Call now to book a free consultation