Revenue eBrief No. 094/26

21 May 2026

Income Tax Credits and Reliefs for Certain Older Persons and Individuals Caring for Certain Older Persons

Tax and Duty Manual Part 15-01-26 -  Income Tax Credits and Reliefs for Certain Older Persons and Individuals Caring for Certain Older Persons - has been updated as follows:

  • In Paragraph 1.1 Age tax credit the examples have been updated
  • In Paragraph 2.3 Department of Social Protection (DSP) Pensions has been updated to provide expanded guidance on the taxation of DSP pensions
  • In Paragraph 2.7 PRSI further clarification on the PRSI position of people who had already reached age 66 by 1 January 2024 has been provided

Foilsithe: 21 Bealtaine 2026 Priontáil an leathanach seo

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