Revenue eBrief No. 051/24

22 February 2024

Tax Exemption and Marginal Relief 

Tax and Duty Manual Part 07-01-18 - Tax Exemption and Marginal Relief - has been updated. The main changes include an update in respect of the PRSI change applicable from 1 January 2024 (see Paragraph 2) together with updates to the examples and the standard rate band and tax credits for 2024.