Revenue eBrief No. 134/23

01 June 2023

Update to State Aid Transparency Requirements

Tax and Duty Manual Part 37-00-39 - State Aid Transparency Requirements: Publication of information regarding State aid granted to individual taxpayers - has been updated to reflect the new publication threshold outlined in the Agricultural Block Exemption Regulation (ABER), i.e. Commission Regulation (EU) 2022/2472, and Finance Act 2023.

The publication threshold has been reduced from €60,000 to €10,000 for schemes under ABER.