Revenue eBrief No. 048/26
11 March 2026
PAYE/USC Regulations - Emergency Tax
Tax and Duty Manual Part 42-04-24a - PAYE/USC Regulations - Emergency Tax - has been updated as follows:
- Section 2 has been updated to include an introductory paragraph outlining the income tax emergency basis of deduction.
- The contents of Section 4 'Emergency tax and the standard rate cut-off point – Normal Emergency rules' in the previous version of the manual have been incorporated into paragraph 2.2 of the manual.