Revenue eBrief No. 180/24
01 July 2024
Ex-Gratia Magdalen Laundry Payments
Tax and Duty Manual - Part 07-01-23 Ex-Gratia Magdalen Laundry Payments - has been updated at Paragraph 4 as follows:
- To clarify that the investment exemption applies to the person who received a 'relevant payment' under the scheme; and
- To remove references to repayment claims for taxes paid between 1 August 2013 and 31 December 2014, which arose as a result of the investment of Magdalen redress payments, as they are no longer relevant. The deadline for making a claim for repayment in relation to the tax years 2013 and 2014 was 31 December 2019. The usual time limits apply with regard to refund claims for the tax year 2015 and subsequent years.