Revenue eBrief No. 262/24
24 October 2024
Part 16 TCA Relief for Investment in Corporate Trades - Employment Investment Incentive (“EII”), Start-Up Relief for Entrepreneurs (“SURE”) and Start-Up Capital Incentive (“SCI”)
The Return of Qualifying Investments in a Qualifying Company ("Form RICT") and Return of Information of an Investment Fund Return ("Form IF") have been updated to reflect the changes made to the Employment Investment Incentive (“EII”), Start-Up Relief for Entrepreneurs (“SURE”) and Start-Up Capital Incentive (“SCI”) in Finance (No.2) Act 2023 arising out of the revision of the State aid General Block Exemption Regulation (“GBER”).
The returns are now available in respect of investments made in 2024.The instructions and explanatory notes for each of the returns have been updated.
The Form RICT is available here.
The Form IF is available here.