Revenue have released the following e-brief recently on their website.
Income Tax credits and reliefs for individuals over 65 and individuals caring for those over 65
Certain content relating to Income Tax matters previously contained in the leaflet IT 45 (Tax credits and reliefs for over 65’s) has been incorporated and updated accordingly into Tax and Duty Manual Part 15-01-26 – Income Tax credits and reliefs for individuals over 65 and individuals caring for those over 65.
The manual also contains links to more comprehensive guidance on certain topics contained in other Tax and Duty Manuals.
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