Revenue eBrief No.100/23
20 April 2023
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 additional schemes that are subject to State aid transparency requirements:
- Relief for Investment in Digital Games (Section 481A of the Taxes Consolidation Act 1997),
- Accelerated Allowances for Capital Expenditure on Slurry Storage (Section 658A of the Taxes Consolidation Act 1997), and
- Temporary Business Energy Support Scheme (TBESS) (Sections 100 to 102 of Finance Act 2022).