Revenue eBrief No. 079/21

08 April 2021

Credit in respect of tax deducted from emoluments of certain directors and employees

Tax and Duty Manual Part 42-04-59 - Credit respect of tax deducted from emoluments of certain directors and employees - has been amended as follows:

  • Update to section 5 - Allocation of payments between Tax, USC, PRSI and LPT
  • Information on debt warehousing - Section 6.