Revenue eBrief No. 229/20
21 December 2020
Relief for investment in corporate trades
Tax and Duty Manual Part 16-00-02 contains the general guidance on the Employment Investment Incentive (EII), Start-Up Relief for Entrepreneurs (SURE) and the Start-Up Capital Incentive (SCI). This manual has been updated to reflect the changes made by Finance Act 2019 and to incorporate the guidance previously set out in Part 16-00-03, Part 16-00-10 and Part 16-00-11.
The manual also now provides guidance on temporary measures available to companies who may have availed of EII and for whom the ability to meet the conditions to qualify for the second tranche of relief may be impacted as a result of Covid-19.