Revenue eBrief No. 003/23
09 January 2023
Deduction for income earned in certain foreign states (Foreign Earnings Deduction)
Tax and Duty Manual Part 34-00-09 - Deduction for income earned in certain foreign states (Foreign Earnings Deduction) - has been updated to reflect the extension of the relief, by Finance Act 2022, to the 2025 year of assessment.
The qualifying conditions of FED and the maximum amount of income tax relief which may be claimed remain unchanged.