Irish Revenue has published eBrief No. 059/20 on updated guidance for the foreign earnings deduction for individuals to reflect the extension of relief.
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Deduction for income earned in certain foreign states (Foreign Earnings Deduction)
Tax and Duty Manual Part 34-00-09 - Deduction for income earned in certain foreign states (Foreign Earnings Deduction) - has been amended, as a result of Finance Act 2019, to reflect the extension of the relief until the tax year 2022. Updated examples…