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PAYE Exclusion orders

Tax and Duty Manual Part 42-04-01 relates to the circumstances in which a PAYE Exclusion Order may be issued by Revenue to an employer under Section 984 of the Taxes Consolidation Act (TCA) 1997.

The Manual has been updated as follows:

  • A new paragraph 3.1 has been inserted to clarify that the amendment to Section 112 TCA by Finance Act 2017, regarding the statutory basis for the charge to Schedule E, does not apply to income where an Exclusion Order is in place.
  • Paragraph 7.4 (Researchers or lecturers from certain tax treaty countries) has been updated with examples to emphasize that before an Exclusion Order is issued, the terms of the relevant Double Taxation Agreement should be consulted.
  • The examples throughout the Manual have been brought up to date accordingly.


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