Ireland: Irish Revenue updates corporate investment relief guidance
Irish Revenue has published eBrief No. 248/25 on 22 December 2025, providing updated guidance on the various reliefs available for investments in corporate trades. The contents of Tax and Duty Manual (TDM) Part 16-00-02 Relief for Investment in
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Ireland: Revenue updates Pillar 2 registration guidance, extends deadline
Irish Revenue has issued Revenue eBrief No. 244/25 on 18 December 2025, announcing updates to Tax and Duty Manual Part 04A-01-01A (Guidance on Pillar 2– Registration), including an extension to the Pillar 2 tax registration deadline for certain
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Ireland: Tax authority clarifies VAT deductibility for insurance, reinsurance
Ireland’s tax authority has issued updated rules on VAT deductibility for insurance and reinsurance activities. The guidance, published in the Tax and Duty Manual, defines life insurance, non-life insurance, and reinsurance, and confirms that
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Ireland: Revenue updates guidance on renewing tax rulings
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
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Ireland launches public consultation on modernised withholding tax regime
The Irish Department of Finance and Revenue has opened a joint public consultation on the modernisation of Professional Services Withholding Tax (PSWT) and Relevant Contracts Tax (RCT), the expansion of withholding tax to the platform economy, and
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Ireland: Irish Revenue clarifies VAT treatment of extended warranties
Ireland’s tax authority, Irish Revenue, has published a new Tax and Duty Manual (TDM) VAT Treatment of Extended Warranties (Revenue eBrief No. 232/25) on 8 December 2025 to provide guidance on the VAT treatment of Extended Warranties. This
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Ireland: Fiscal Council warns budget surplus masks structural deficit
Ireland’s Fiscal Advisory Council has warned that Ireland’s apparent budget surplus is heavily reliant on volatile corporation tax receipts from a small number of large multinational companies, raising concerns over the sustainability of public
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Ireland: Irish Revenue updates guidance on unapproved share option schemes
Irish Revenue has released eBrief No. 221/25 on 26 November 2025, outlining revisions to its guidance on the tax treatment of “unapproved share option schemes.” These schemes involve situations where a company grants an employee or director the
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Ireland: Irish Revenue updates guidance on anti-hybrid rules for partnerships
The Irish Revenue has issued eBrief No. 223/25, on 27 November 2025, on the country’s anti-hybrid rules, reflecting changes to the application of the associated enterprises test for partnerships. Tax and Duty Manual Part 35C-00-01 has been
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Ireland: Irish Revenue revises guidance on tax treatment of debt issuance costs, covering interest cap fees
Irish Revenue has issued eBrief No. 217/25 on 25 November 2025, updating the Tax and Duty Manual (TDM) Part 04-06-21 on the tax treatment of debt issuance costs, including interest cap fees. The update incorporates guidance on interest cap fees,
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Ireland: Revenue updates guidance on territorial scope of VAT Groups
Irish Revenue issued eBrief No. 216/25 on 19 November 2025, providing new and updated guidance on the territorial scope of VAT Groups. The updates aim to clarify how VAT Groups operate in Ireland and which entities can be included under
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Ireland: Revenue updates guidance on Scrip Dividends
Irish Revenue published eBrief No. 213/25 on 14 November 2025, updating guidance on the treatment of scrip dividends for income and corporation tax purposes. Tax and Duty Manual (TDM) Part 33-02-01 outlines the tax treatment under section 816 of
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Ireland: DoF opens consultation on Phase One of interest tax reform
Ireland’s Department of Finance has opened a consultation on Phase One of its proposed reform of the country’s interest taxation regime. The consultation period begins on 21 November 2025. The reform, outlined in a “Strawman Proposal,”
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Ireland publishes feedback statement on interest tax reform
Ireland’s Tánaiste and Minister for Finance Simon Harris T.D. has published a Feedback Statement for Phase One of the reform of Ireland’s taxation regime for interest. This announcement was made on 21 November 2025. The statement aims to
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Ireland: Revenue updates eTC requirements for liquor, corrects title of certain fuel licences
The Irish Revenue has updated its Tax & Duty Manual on Electronic Tax Clearance (eTC) under eBrief No. 215/25 on 17 November 2025. The amendments include the addition of Producer’s Retail On-Licence and Producer’s Retail Off-Licence to the
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Ireland: Revenue updates local property tax manuals
The Irish Revenue has released eBrief No. 205/25 on 30 October 2025, detailing updates to various Tax and Duty Manuals on Local Property Tax in light of the amendments made by the Finance (Local Property Tax and Other Provisions) (Amendment) Act
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Ireland: Revenue releases updated guidance for CT1 2025 filings
Irish Revenue has issued eBrief No. 203/25 on 30 October 2025, introducing a new section of the Tax and Duty Manual (TDM), Part 38-02-01J, which guides completing Corporation Tax Returns (Form CT1) for accounting periods ending in 2025. The TDM
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Ireland: Revenue announces local property tax returns deadline
Irish Revenue has issued a reminder to residential property owners that the filing deadline for the Local Property Tax (LPT) Return for the 2026–2030 valuation period is 7 November 2025. This announcement was made on 29 October
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