Revenue eBrief No. 119/26
07 August 2026
United Nations & Specialised Agencies of the United Nations
Tax and Duty Manual Part 07-01-13 - United Nations & Specialised Agencies of the United Nations - has been updated as follows:
- Paragraphs 1.2 and 1.3 have been amended to clarify that Irish resident officials of the UN and specialised agencies of the UN are relieved from the charge to the Universal Social Charge (USC) on their salaries and emoluments.