Revenue eBrief No. 150/26

15 October 2026

TDM Part 42-04-66 - Payment made without deduction of Income Tax

Tax and Duty Manual Part 42-04-66 - Payment made without deduction of income tax - has been updated as follows:

  • Paragraph 4 has been updated to remove reference to years prior to 2019.
  • The examples throughout the manual have been updated to reflect the PRSI rates and the USC rates effective at 1 October 2026.

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