PAYE - Exclusion Orders

Published on Mon 13 of Feb, 2017
Revenue eBrief No. 13/17: PAYE - Exclusion Orders

Tax & Duty Manual Part 42-04-01 (175KB) on 'PAYE Exclusion Orders' has been updated at:

  • paragraph 6.2 to clarify the reason Revenue do not issue exclusion orders in respect of 'private sector occupational pensions' for residents of non-DTA countries,
  • paragraph 7.2 to confirm that the practice of issuing exclusion orders in respect of certain medical appointments has been discontinued, and
  • paragraph 8 to clarify Revenue's position on exclusion orders in relation to distributions or withdrawals from ARF's, AMRF's, vested PRSA's and taxable lump sums from retirement benefit schemes.

All examples in the Manual have also been updated.