Revenue eBrief No. 059/23

14 March 2023

Tax and Duty Manual Part 07-01-27 Exemption from Income Tax in respect of Certain Payments made under Employment Law

Tax and Duty Manual Part 07-01-27 Exemption from Income Tax in respect of Certain Payments made under Employment Law has been updated as follows:

• Paragraph 2 has been amended to update the definitions of both “relevant Act” and “relevant authority”.  
• Paragraph 3 is updated to reflect the expanded opportunities for mediation under the Workplace Relations Act.
• Appendix 2 has been updated with redrafted examples of how the exemption operates in practice.