Revenue eBrief No. 222/22
22 December 2022
Tax treatment of payments received under the Brexit Voluntary Permanent Cessation Scheme
A new Tax and Duty Manual Part 23-05-01 - Tax treatment of payments received under the Brexit Voluntary Permanent Cessation Scheme - has been published.
This Tax and Duty Manual provides guidance in relation to the tax treatment of payments made in respect of the decommissioning of fishing vessels under the scheme.