Revenue eBrief No. 075/24

11 March 2024

Part 15-01-05 Amended

Tax and Duty Manual Part 15-01-05 – Incapacitated Child Tax Credit – has been updated. The main changes relate to the increased tax credit for 2024, as provided for in Finance (No. 2) Act 2023, and the insertion of a new table in section 1 to reflect the applicable credit for prior years.