Revenue eBrief No. 044/24

20 February 2024

Tax and Duty Manual Part 15-01-07  – Employee (PAYE) Tax Credit 

Tax and Duty Manual Part 15-01-07 – Employee (PAYE) Tax Credit – has been updated to reflect the increase to the credit as provided for in Finance Act 2023, together with a new table inserted at paragraph 1 to show the credit amount for prior years.