The CP Legislative Updates Series – March 2026

There were several important legislative changes which were published over the course of March 2026. Below is an overview of the key updates across different areas.

On the 3^rd of March 2026, the Tax Rebate (Pensioners) (Amendment) Rules, 2026 were published. The changes include a new rule 4 granting eligible pensioners a tax rebate from the 2027 year of assessment onwards. The rebate applies to individuals benefiting from the existing exemption and taxed under the standard rates and is set off against their tax liability. Further to this, the Pensions (Tax Exemption) (Amendment) Rules, 2026 were published, whereby the tax-exempt threshold was increased from €16,636 to €37,104. A new rule also establishes that the rebate is calculated as 15% of chargeable income exceeding €15,000, capped at €540. The rebate cannot result in a refund, be carried forward, or take into account any negative amount.