Revenue eBrief No. 066/26
30 March 2026
Non-resident students exercising a short-term employment in the State
Tax and Duty Manual Part 45-01-02 - Non-resident students exercising a short-term employment in the State - has been updated as follows:
- Paragraph 3 has been revised, with detailed guidance on PAYE Exclusion Orders removed and replaced by a link to Tax and Duty Manual Part 42-04-01, which sets out the process for applying for a PAYE Exclusion Order in respect of foreign students.