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.