Revenue eBrief No. 14/16

2 February 2016

Relief from tax for certain start-up companies

Revenue Tax and Duty Manual Part 15-03-03 has been updated to incorporate the change in Finance Act 2015 to Section 486C of the Taxes Consolidation Act 1997. This change extends the tax relief under that section to start-up companies which commence a qualifying trade in 2016, 2017 or 2018.