Revenue eBrief No. 072/24

11 March 2024

PAYE/USC Regulations - Emergency Tax

Tax and Duty Manual Part 42-04-24a 'PAYE/USC Regulations - Emergency Tax' has been updated to reflect the increase in tax bands introduced by Finance (No. 2) Act 2023.

In addition, examples throughout the manual have been updated including relevant references to information on the Revenue website.