Revenue eBrief No. 160/26

27 October 2026

PAYE Settlement Agreements

Tax and Duty Manual Part 42-04-73 - PAYE Settlement Agreements has been updated with the following changes:

  • The example in Paragraph 3 has been updated to include the composite PRSI rate applicable from 1 October 2026.
  • Paragraph 4 ‘Repayment claims in respect of prior years’ has been removed as the content is no longer relevant.