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

531NA Cessation of charge to income levy

With effect from the year of assessment 2011 and subsequent years of assessment income levy shall cease to be charged, subject to section 531AY.

Relevant Date: Finance Act 2019