Revenue eBrief No. 150/26
15 October 2026
TDM Part 42-04-66 - Payment made without deduction of Income Tax
Tax and Duty Manual Part 42-04-66 - Payment made without deduction of income tax - has been updated as follows:
- Paragraph 4 has been updated to remove reference to years prior to 2019.
- The examples throughout the manual have been updated to reflect the PRSI rates and the USC rates effective at 1 October 2026.