Amendment to the Tax Rebate (Pensioners) Rules

Subsidiary Legislation 123.74 has been revised to increase the maximum amount of tax rebate available to persons chargeable to tax at the rates specified under article 56(1)(a) and (b) of the Income Tax Act.

The amendment introduced by Legal Notice 326 of 2019 will come into force with respect to income earned on or after 1 January 2020.