Temporary concessionary measures that applied in 2020 only


In response to the COVID-19 pandemic Revenue made concessions in relation to:

  • residence rules
  • PAYE dispensation applications
  • foreign employments operation of PAYE
  • multi-state workers
  • PAYE exclusion orders.

This section explains these concessions.

All of the concessions in this section ceased to apply in 2020.

Next: PAYE dispensation applications