Revenue eBrief No. 004/22
18 January 2022
Pre-letting expenditure in respect of vacant residential premises
Tax and Duty Manual Part 04-08-11, dealing with pre-letting expenditure in respect of vacant residential premises, has been updated to reflect that Finance Act 2021 has extended until 31 December 2024 the period during which qualifying pre-letting expenditure (incurred in the 12 months prior to the date it is first let as a residential premises) is allowable as a deduction.