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2025

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Subscribe to eBriefs and stay up-to-date with the latest technical information from Revenue. Please note: this link will bring you to an external website for registration.

January

31 January 2025
Revenue eBrief No. 030/25
Charges on income for Corporation Tax purposes

28 January 2025
Revenue eBrief No. 029/25
Stamp Duty Manual – Part 7: Exemptions and Reliefs from Stamp Duty

27 January 2025
Revenue eBrief No. 028/25
Rent Tax Credit

Revenue eBrief No. 027/25
Charitable Tax Exemption

Revenue eBrief No. 026/25
Part 18D-00-01 - Universal Social Charge

Revenue eBrief No. 025/25
Exemption in respect of annual allowance for reserve members of the Garda Síochána

24 January 2025
Revenue eBrief No. 024/25
Personal Importation of Live Animals and Products of Animal Origin

Revenue eBrief No. 023/25
Controlled Foreign Company Rules

Revenue eBrief No. 022/25
Section 996 Taxes Consolidation Act 1997

Revenue eBrief No. 021/25
Stamp Duty Manual for Section 81D SDCA 1999 Leases of farmland updated

23 January 2025
Revenue eBrief No. 020/25
Import Payment Methods

Revenue eBrief No. 019/25
Operational guidelines for Residential Zoned Land Tax- Site Registration

Revenue eBrief No. 018/25
Operational guidelines for the transfer or sale of a relevant site for Residenial Zoned Land Tax

22 January 2025
Revenue eBrief No. 017/25
Electronic Relevant Contracts Tax System

Revenue eBrief No. 016/25
Stamp Duty Manual - Part 7: Section 83D - Repayment of stamp duty where land used for residential development.

21 January 2025
Revenue eBrief No. 015/25
Section 481A Digital Games Corporation Tax Credit

20 January 2025
Revenue eBrief No. 014/25
Surcharge on Certain Undistributed Income of Close Companies

17 January 2025
Revenue eBrief No. 013/25
Transit Customs Operational Guide

16 January 2025
Revenue eBrief No. 012/25
Receivership - Revenue Caseworking Guidelines

15 January 2025
Revenue eBrief No. 011/25
Review of Opinions or Confirmations

11 January 2025
Revenue eBrief No. 010/25
Living City Initiative

10 January 2025
Revenue eBrief No. 009/25
Research and Development (R&D) Corporation Tax Credit

07 January 2025
Revenue eBrief No. 008/25
CAT Part 26 – Reporting requirement in relation to gifts in respect of certain loans

Revenue eBrief No. 007/25
Capital Acquisitions Tax Manual Part 23- Capital Acquisitions Tax (CAT) exemptions

06 January 2025
Revenue eBrief No. 006/25
Part 38-04-14 - Non-Routine Revenue Powers

Revenue eBrief No. 005/25
Investment Undertakings

Revenue eBrief No. 004/25
Stamp Duty Guidance Updated

02 January 2025
Revenue eBrief No. 003/25
Section 31C Shares deriving value from immovable property stituated in the State

Revenue eBrief No. 002/25
Taxation of foreign retirement lump sums

Revenue eBrief No. 001/25
VAT Treatment of heat pump heating systems