Section 112 TCA1997 provides the statutory basis of assessment for income tax chargeable under Schedule E, including the persons chargeable and the extent of the charge to tax. The charge to tax covers all salaries, fees, wages, perquisites or profits whatever derived from the office, employment or pension for the year of assessment. Revenue has refreshed the Tax and Duty Manual which provides
guidance on the Schedule E basis of charge to improve ease of reference for users. Further information is available in
eBrief No.181/24.