PAYE was introduced in Ireland on 6 October 1960. Although it may come as no surprise that the PAYE system has been with us for over 60 years, it may perhaps be more surprising to reflect that there was ever a time when employment earnings were not subject to deduction of tax at the time of payment, or that the greatest level of opposition to the introduction of PAYE came from the Revenue Commissioners. Yet, such indeed was the case in Ireland before 1960. How and why Ireland came to introduce PAYE is a story worth recalling.
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