Revenue eBrief No. 13/17

13 February 2017

PAYE - Exclusion Orders

Tax & Duty Manual Part 42-04-01 on 'PAYE Exclusion Orders' has been updated at:

  • paragraph 6.2 to clarify the reason Revenue do not issue exclusion orders in respect of 'private sector occupational pensions' for residents of non-DTA countries
  • paragraph 7.2 to confirm that the practice of issuing exclusion orders in respect of certain medical appointments has been discontinued
  • paragraph 8 to clarify Revenue's position on exclusion orders in relation to distributions or withdrawals from ARFs, AMRFs, vested PRSAs and taxable lump sums from retirement benefit schemes.

All examples in the Manual have also been updated.