Irish Revenue has issued eBrief No. 005/23, which provides updated guidance for the individual income tax band and tax credit changes for 2023 as implemented by the Finance Act 2022 (Act No. 44 of 2022). --- Revenue eBrief No. 005/23 Changes to standard rate tax band and personal tax credits As part of Budget 2023 the Minister for Finance announced the introduction of an income tax package which included changes to the value of the standard rate tax band and a number of personal tax credits. These changes apply with effect from 1st January 2023 and include the following measures:...