Revenue has updated its Tax & Duty Manual in respect of PAYE Exclusion Orders to confirm and clarify the following:

• The discontinuance in issuing exclusion orders for certain medical appointments;
• The reason Revenue does not issue exclusion orders for private sector occupational pensions for residents of countries with which Ireland does not have a double tax agreement; and
• Revenue’s position on exclusion orders in respect of distributions from certain pension funds.

Revenue eBrief No. 13/17 provides further details.