Revenue eBrief No. 041/19

01 March 2019

Tax relief for new start-up companies

Tax and Duty Manual Part 15-03-03 has been updated to reflect the amendment made in Finance Act 2018 which extended the relief for start-up companies under section 486C of the Taxes Consolidation Act 1997 to companies commencing a new trade in 2019, 2020 or 2021.