Revenue eBrief No. 059/20
07 April 2020
Deduction for income earned in certain foreign states (Foreign Earnings Deduction)
Tax and Duty Manual Part 34-00-09 - Deduction for income earned in certain foreign states (Foreign Earnings Deduction) - has been amended, as a result of Finance Act 2019, to reflect the extension of the relief until the tax year 2022. Updated examples are also provided.