Revenue eBrief No. 302/24
06 December 2024
Deduction for stock exchange listing expenditure
A new Tax and Duty Manual (TDM) Part 04-06-25 Deduction for stock exchange listing expenditure has been published.
This TDM provides guidance on the new corporation tax relief available under section 81D TCA 1997 for expenditure of up to €1 million incurred by a company to list its shares for the first time on an EEA stock exchange. This measure was introduced by Finance Act 2024 and applies to first-time listings on or after 1 January 2025.