Revenue eBrief No. 99/17

02 November 2017

Amendments to the Employment and Investment Incentive on 2 November 2017

A proposed Committee Stage Amendment to Finance Bill 2017 was published on 2 November 2017, to have effect from 2 November 2017.

All shares issued under the Employment & Investment Incentive (EII) prior to this date will continue to be processed by the Revenue Commissioners under the current rules.

Tax and Duty Manual Part 16-00-10 notes the Amendment. Further guidance will issue in due course.