Revenue eBrief No. 019/18

12 February 2018

Amendment to Tax and Duty Manual Part 02-02-02 - The charge to and rates of Corporation Tax

Revenue Tax and Duty Manual Part 02-02-02 - The charge to and rates of Corporation Tax - has been amended as follows: 

  • To provide guidance in respect of the Petroleum Production Tax as introduced in Finance Act 2015 (s696G et seq. TCA 1997). 
  • To remove most references to Manufacturing Relief as this relief has ceased.