Revenue E-Brief

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Revenue E-Brief Issue 158/18, 02 August 2018

Tax Exemption and Marginal Relief

Tax and Duty Manual Part 07-01-18 has been updated to include further guidance on when increased exemption limits are available to claimants with qualifying children, detailing how the exemption limit should be apportioned where 2 or more individuals are entitled to an increase in the exemption limit in respect of the same child (see Section 1).

02 August 2018