Revenue eBrief No. 237/21

23 December 2021

Concessional treatment for Corporation Tax - Presence of individuals in, or outside, the State

The concessional treatment whereby Revenue will disregard presence in the State or presence in another jurisdiction for Corporation Tax purposes, where such presence is due to COVID-19 travel restrictions, will remain valid up to 31 January 2022. The position will be kept under review to determine whether any further extension will be required.

The COVID-19 information on the Revenue website has been updated accordingly.