Revenue eBrief No. 094/26
21 May 2026
Income Tax Credits and Reliefs for Certain Older Persons and Individuals Caring for Certain Older Persons
Tax and Duty Manual Part 15-01-26 - Income Tax Credits and Reliefs for Certain Older Persons and Individuals Caring for Certain Older Persons - has been updated as follows:
- In Paragraph 1.1 Age tax credit the examples have been updated
- In Paragraph 2.3 Department of Social Protection (DSP) Pensions has been updated to provide expanded guidance on the taxation of DSP pensions
- In Paragraph 2.7 PRSI further clarification on the PRSI position of people who had already reached age 66 by 1 January 2024 has been provided