Revenue eBrief No. 140/18

02 July 2018

Tax treatment of debt issuance costs

Tax and Duty Manual Part 04-06-21, which deals with debt issuance costs, has been updated to:

  • include reference to Additional Tier 1 instruments [Section 845C TCA 1997]
  • incorporate Statement of Practice SP-CT/1/91 - Tax Treatment of Payments under Swap Agreements.