Revenue issues eBrief with updates on non-resident landlords, PRSA contributions, and PRSI exemptions.
The Irish Revenue published Revenue eBrief No. 181/25 on 6 October 2025 with amendments to the Tax and Duty Manual Part 38-01-04I related to the Income Tax Return 2024.
The following amendments have been made in ROS Form 11:
- At paragraph 4.2 to include advice for non-resident landlords making claim for Residential Premises Rental Income Relief (RPRIR) to ensure Worldwide Income is declared on the return.
- At paragraph 8 to provide updated information on contributions made by an employer to a PRSA on behalf of an employee since January 2023. No benefit-in-kind charge arises on employer contributions to an employee’s PRSA. Advice has also been included for those filers for whom an employer contribution has been made to a PRSA when completing their return.
- At paragraph 10.2 to provide information on changes to PRSI contributions for those age 66 and over. Instruction on how to apply for an exemption has also been included.
