Revenue Tax Briefing

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Revenue Tax Briefing Issue 21, March 1996

PAYE Allowance Extended

Employee (PAYE) Allowance

Section 138B, Income Tax Act 1967

With effect from 1994/95 (i.e. with effect from the 6 April 1994), the Employee (PAYE) Allowance was extended to foreign social security pensions received by Irish residents from EU Member States notwithstanding that they have not been subject to a PAYE type system of tax deduction.