Revenue eBrief No. 189/25
17 October 2025
Dealing in Residential Development Land
Tax and Duty Manual Part 22-01-01 - Dealing in Residential Development Land - has been updated to note that the contents of the manual are no longer relevant.
The effective 20% rate of tax in respect of income from dealing in residential development land provided for in sections 644A (income tax) and 644B (corporation tax) was terminated in Finance Act 2009.