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Revenue updates various income tax guidance to reflect Finance Act 2025

Jan 19, 2026

Revenue has updated numerous income tax guidance documents to reflect changes introduced by Finance Bill 2025 which we have outlined as follows. In some cases, the examples in the guidance have also been updated to reflect the changes.

  • High-Income Individuals’ Restriction Tax Year 2010 onwards to include the Living City Initiative,
  • High Income Individuals’ Restriction to reflect rate bands,
  • Rent tax credit to reflect the extension of the credit, and
  • Mortgage interest tax credit to reflect the extension of this credit.

Full details of the relevant changes are included in the Institute’s Finance Bill at a glance document.

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