Revenue eBrief No. 007/24

04 January 2024

Update to Share Scheme Manuals - Chapter 9

The share schemes manual - Chapter 9 - Key Employee Engagement Programme (KEEP) has been updated. The main changes relate to the Finance Act 2022 measures, some of which were subject to a commencement order, due to State aid approval being required. 

Following approval from the European Commission, the Minister for Finance signed the required commencement order on 20 November 2023, resulting in such measures coming into operation from this date.