Revenue eBrief No. 028/22

10 February 2022

State Aid Transparency Requirements

Tax and Duty Manual Part 37-00-39 (State Aid Transparency Requirements: Publication of information regarding State aid granted to individual taxpayers) has been updated to include an additional scheme that is subject to State aid transparency requirements, Acceleration of Wear and Tear Allowances for Farm Safety Equipment (Section 285D of the Taxes Consolidation Act, 1997).