High earners restriction


Revenue recently published a report on the impact of the high earners restriction.  This report showed that in 2010 Revenue achieved the objective of ensuring that individuals with an adjusted income of €400,000 or more paid an effective rate of tax of 30% .  1,544 individuals were subject to the restriction in 2010 and the additional tax take in 2010 was €80m up from €38.8m in 2009.