Irish Revenue has released an updated Tax and Duty Manual concerning an additional levy on specific financial institutions on 7 October 2024, clarifying that the rate of bank levy to be applied for the year 2024 will remain at 0.112% as legislated for in Finance (No.2) Act 2023.
Stamp Duty Manual Part 9: Section 126AB Bank Levy on financial institutions provides guidance to the relevant financial institutions located in the State that come within its scope as to the application of the levy for the 2024 year.