eBrief No. 230/25 provides updated guidance for taxpayers on renewing or extending tax rulings (opinions/confirmations) issued in 2020.
Irish Revenue has issued eBrief No. 230/25 on 5 December 2025, providing updated guidance for taxpayers on renewing or extending tax rulings (opinions/confirmations) issued in 2020.
Tax and Duty Manual Part 37-00-41, “Review of Opinions or Confirmations,” has been revised to guide taxpayers who wish to continue relying on a Revenue opinion or confirmation issued between 1 January 2020 and 31 December 2020 for a transaction, period, or part of a period from 1 January 2026. Taxpayers must submit applications for renewal or extension by 31 March 2026.
The manual has also been updated to streamline historical guidance. Sections covering the review of opinions or confirmations issued between 2012 and 2019 have been summarised in a table in section 2.3. Additionally, Appendix B, which detailed the number of applications received for renewals or extensions of opinions issued prior to 1 January 2012, has been removed.
These updates aim to simplify the process for taxpayers while ensuring clarity on the ongoing validity of Revenue rulings.
