Revenue eBrief No. 009/22

19 January 2022

High income individuals’ restriction - income chargeable to tax at the standard rate in joint assessment cases

Tax and Duty Manual Part 15-02a-02, dealing with the high income individuals' restriction, has been amended to reflect the increase from €26,300 to €27,800 in the standard rate cut off point for spouses and civil partners, both of whom are in receipt of income, provided for in Finance Act 2021 for 2022 and subsequent years of assessment.