Revenue eBrief No. 113/26

14 July 2026

Tax and Duty Manual: Part 42-04-01 - PAYE Exclusion Orders

Tax and Duty Manual: Part 42-04-01 - PAYE Exclusion Orders - has been updated as follows:

  • Paragraph 3.2 has been amended to confirm that a PAYE Exclusion Order will only issue in respect of emoluments assessable under Schedule E and will not issue in respect of income assessable under any other Schedule.