On 12 February 2018, the Revenue department of Ireland has published an eBrief No. 019/18, amendment to Revenue Tax and Duty ManualĀ Part 02-02-02Ā – The charge to andĀ rates of Corporation Tax –Ā has been amended as follows:
- To provide guidance in respect of the Petroleum Production Tax asĀ introduced in Finance Act 2015 (s696G et seq. TCA 1997).
- To remove most references to Manufacturing Relief as this reliefĀ has ceased.