KPMG in Ireland reports on the 2013 Budget proposals presented by the government on December 5, 2012. There are several measures affecting individuals, many of which aim to restrict reliefs, exemptions, and allowances as well as expand the tax net – and thereby raise revenues. Among such measures are: abolition of the “top slicing” relief, taxing maternity benefits, removal of the PRSI “free” allowance, and expanding the scope of PRSI to “other income”. However, in a move to boost foreign investment and cross-border business, the foreign earnings deduction has been extended to cover certain countries in Africa.