On 15 February 2017, Revenue department of Ireland published an E-brief 15/17, on the update of the Tax and Duty Manual. Tax & Duty Manual Part 34-00-09 in relation to Foreign Earnings Deduction (FED) has been updated to reflect changes made by section 11 of Finance Act 2016. The manual now includes the following changes:
- FED has been extended to include the years 2018, 2019 and 2020,
- Columbia and Pakistan have been added to the list of qualifying states, and
- The number of qualifying days has been reduced from 40 to 30.