Revenue eBrief No. 181/25
06 October 2025
Income tax return 2024 - ROS Form 11 TDM 38-01-04I
The Tax and Duty Manual Part 38-01-04I - Income tax return 2024 - ROS Form 11 has been amended as follows:
- at paragraph 4.2 to include advice for non-resident landlords making claim for Residential Premises Rental Income Relief (RPRIR) to ensure Worldwide Income is declared on the return
- at paragraph 8 to provide updated information on contributions made by an employer to a PRSA on behalf of an employee since January 2023. No benefit-in-kind charge arises on employer contributions to an employee's PRSA. Advice has also been included for those filers for whom an employer contribution has been made to a PRSA when completing their return.
- at paragraph 10.2 to provide information on changes to PRSI contributions for those age 66 and over. Instruction on how to apply for an exemption has also been included.