Updated manual for employed persons taking care of incapacitated individuals

Jun 08, 2020

Revenue’s Tax and Duty Manual Part 15-01-20, Employed persons taking care of incapacitated individuals has been updated to remove reference to the €50,000 threshold applicable in tax year 2014 and earlier.

The manual has been updated to remove reference to the €50,000 threshold, that was applicable in the tax year 2014 and certain earlier years. The examples within the manual have also been updated.

For further details see the manual on Employed persons taking care of incapacitated individuals.