Revenue eBrief No. 06/16

13 January 2016

Exemption in respect of fuel grant

A new Tax and Duty Manual Part 07-01-35 has been created in relation to the exemption from income tax which is provided for under section 192D of the Taxes Consolidation Act 1997. Section 192D, which was inserted by section 83 of Finance Act 2015, provides for an exemption from income tax in respect of fuel grant payments made under section 81 of Finance Act 2015.