Revenue eBrief No. 213/21
18 November 2021
Concessional treatment for Corporation Tax - Presence of individuals in, or outside, the State
The concessional treatment whereby Revenue will disregard presence in the State or presence in another jurisdiction for corporation tax purposes, where such presence is due to Covid-19 travel restrictions, will remain valid up to 31 December 2021. The COVID-19 information on the Revenue website has been updated accordingly.