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Corporate Social Responsibility

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Guidance on Representative Church Body cost of living accommodation allowance updated

Jun 10, 2024

Section 837 TCA 1997 entitles a member of the clergy or a minister of any religious denomination to claim certain deductions against any profits, fees or emoluments arising from their profession. Revenue has updated the Tax and Duty Manual regarding the Representative Church Body Cost of Living Accommodation Allowance to include the allowance for 2023, with updated examples.

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