Revenue eBrief No. 15/16

29 January 2016

Exemption in respect of certain payments under employment law

Tax and Duty Manual 07-01-27 deals with the exemption from income tax provided for in s.192A TCA in respect of certain payments made under employment law, generally in relation to breaches of employee rights. S.192A was updated by Finance Act 2015 to include the Workplace Relations Commission as a 'relevant authority' that can award such payments following the enactment of the Workplace relations Act 2015. The Manual has been updated accordingly.