Revenue eBrief No. 167/24 – High Income Individuals Restriction

Revenue eBrief No. 167/24 18 June 2024 High Income Individuals’ Restriction Tax and Duty Manual Part 15-02a-02 – High Income Individuals’ Restriction – Income chargeable to tax at the standard rate in joint assessment cases – has been updated to reflect the 2024 rate band for jointly assessed married couples and civil partners.