Revenue E-Brief

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Revenue E-Brief Issue 165/18, 28 August 2018

Tax and Duty Manual 07-01-02 - Compensation Payments in respect of Personal Injuries (Exemption of Investment Income)

Tax and Duty Manual Part 07-01-02 - Compensation Payments in respect of Personal Injuries (Exemption of Investment Income) - has been updated to provide details of additional reliefs that may be available to individuals qualifying for an exemption to Income Tax and/or Capital Gains Tax under section 189 TCA 1997.

The additional tax reliefs referred to in this manual relate to:

  • Deposit Interest Retention Tax
  • Life Assurance Exit Tax
  • Tax Deducted by Investment Undertakings
  • Dividend Withholding Tax (DWT)

The content of IT 13 (Personal Injury Compensation Payments) has also been incorporated where relevant.

28 August 2018