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Tax credits

Employee (PAYE) Tax Credit

Minor updates have been made to Tax and Duty Manual Part 15-01-07.

The Manual relates to section 472 of the Taxes Consolidation Act 1997 which provides for a tax credit known as the “Employee Tax Credit” or “PAYE Tax Credit” to an individual who has emoluments to which the PAYE system of tax deduction at source applies.

The example in the Manual has been revised and paragraph 2.2 has been updated for clarity.

(Source: Revenue)

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