Revenue eBrief No. 046/19

07 March 2019

Guides to reliefs for investment in corporate trades

Revenue has published guidance on the reliefs available for investments in corporate trades made on or after 1 January 2019. The three reliefs are:

  • Employment Investment Incentive (EII)
  • Start-up Capital Incentive (SCI)
  • Start-Up Relief for Entrepreneurs (SURE).

Tax and Duty Manual Part 16-00-02 sets out the conditions that the company must meet in order for the investment to qualify for relief, while Part 16-00-03 sets out the conditions that the investor must meet in order to claim a relief.

Guidance in respect of share issues prior to 1 January 2019 are set out in Tax and Duty Manuals Part 16-00-10 and Part 16-00-11.

Revenue's website has also been updated with the new forms and statements required.