Revenue eBrief No. 163/26
02 November 2026
Tax and Duty Manual Part 42-04-55: National Co-op Farm Relief Service Operators
Tax and Duty Manual Part 42-04-55 - National Co-op Farm Relief Service Operators - has been updated as follows:
- Paragraph 2 has been updated to reflect the publication of the revised Code of Practice on Determining Employment Status and to include Department of Social Protection contact details for PRSI matters.
- Paragraph 4 has been updated to include additional guidance on the deductibility of expenses in employment and provides a link to Tax and Duty Manual Part 05-02-20 - General Rule as to Deduction of Expenses in Employment.