Ireland updates Tax and Duty Manual

Ireland's Revenue published its latest Local Property Tax (LPT) statistics and reminded residential property owners to submit their LPT Returns on 24 March 2026. The valuation submitted through this process determines the LPT charge applicable for

Irish Revenue published eBrief No. 063/26 on 25 March 2026, providing updated guidance on the participation exemption for specified foreign distributions Participation exemption for certain foreign distributions Tax and Duty Manual (TDM) Part

Irish Revenue released eBrief No. 058/26 on 24 March 2026, updating the Tax and Duty Manuals with guidance on the Pillar Two global minimum tax. Guidance on Pillar Two Two Tax and Duty Manuals (TDMs) relating to Pillar Two have been updated to

The Irish Revenue has issued eBrief No. 043/26 announcing updates to the Employers’ Guide to Pay As You Earn (PAYE) with effect from January 2019. The PAYE system is a method of tax deduction under which employers calculate and deduct income

Irish Revenue issued eBrief No. 041/26 on 2 March 2026, announcing updates to guidance on Expressions of Doubt under the Full Self-Assessment system for Income Tax, Corporation Tax and Capital Gains Tax. The update revises Tax and Duty Manual

Irish Revenue has issued eBrief No. 039/26 on 27 February 2026, reminding customers that the deadline for the share reporting obligation in respect of the return year 2025 is 31 March 2026. Failure to make a return by the due date may attract