S.L. 123.20 ст. 2Rounding up.

The Commissioner of Inland Revenue shall -

(i) in determining the chargeable income of any person after the 1st January, 1989, disregard any fraction of one euro in respect of any source of income, and round up to one euro any fraction of a euro in respect of any amount representing any deduction against income or a personal deduction; and

(ii) in determining the amount of tax due by any person and in allowing any set-offs after the 1st January, 1989, disregard any fraction of a Euro being equal to or less than fifty cents, and round up to one Euro any fraction of a Euro exceeding fifty cents.