Revenue eBrief No. 028/20

04 February 2020

Amendment of Certain Tax Exemption Provisions

Tax and Duty Manual Part 07-03-04 (Exemption of certain income arising to specified non-commercial state-sponsored bodies) has been updated to reflect changes made in Finance Act 2019 to Schedule 4 of the Taxes Consolidation Act 1997. The following three non-commercial state-sponsored bodies were added to the Schedule:

  • Children's Health Ireland
  • Enterprise Ireland
  • The National Oil Reserves Agency Designated Activity Company.

Appendix A of the manual has been amended accordingly.