Revenue eBrief No. 217/25
25 November 2025
Tax treatment of debt issuance costs (including interest cap fees)
Tax and Duty Manual (TDM) Part 04-06-21 - Tax treatment of debt issuance costs (including interest cap fees), has been amended to incorporate guidance on the tax treatment of interest cap fees, previously contained in TDM Part 08-03-02 - The tax treatment of interest cap fees.