Revenue’s Analysis of High-Income Individuals’ Restriction 2023 reports that 127 taxpayers were subject to the restriction in 2023, generating an additional €13.58 million for the exchequer. Revenue’s Analysis of High-Income Individuals’ Restriction 2023 reports that 127 taxpayers were subject to the restriction in 2023, generating an additional €13.58 million for the exchequer. The €13.58 million raised in 2023 represents a decline from the €17.27 million collected from 153 high-income taxpayers in 2022. Over the five-year period from 2019 to 2023, the restriction has generated €90.87 million in extra income tax. After the limit on reliefs was imposed, their collective liability rose to €8.5 million, or an effective rate of 29.7 per cent.

Source: The Irish Times March 12, 2026 11:10 UTC