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