Revenue eBrief No. 015/22

21 January 2022

Exemption of certain income arising to specified non-commercial state-sponsored bodies

The Tax and Duty Manual Part 07-03-04  has been updated to reflect the amendment made to Schedule 4 TCA 1997 by Finance Act 2021. This relates to the inclusion of The Approved Housing Bodies Regulatory Authority in Schedule 4.  Schedule 4 specifies the non-commercial state-sponsored bodies which are exempt from tax on certain income under section 227 TCA 1997.