Revenue eBrief No. 078/24

12 March 2024

Part 15-01-44 Amended

Tax and Duty Manual Part 15-01-44 – Earned Income Tax Credit – has been updated to reflect the €100 increase in the credit for 2024 and subsequent years (from €1,775 to €1,875) as provided for in Finance (No. 2) Act 2023. In addition, the examples have been updated.