Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

Tax credits

This section provides that, where a qualifying individual subscribes to an SSIA, the amount of the subscription is treated as a net amount from which tax at a rate of 20 per cent has been deducted and the individual is entitled to have that amount of tax credited to his/her SSIA.

Relevant Date: Finance Act 2021