Revenue eBrief No. 228/25
03 December 2025
Deposit Interest – Whether a Trading Receipt
Tax and Duty Manual Part 02-02-07 'Deposit Interest - Whether a trading receipt' has been updated as follows:
- Section 3.2 to provide additional guidance in relation to whether deposit interest may be regarded as a trading receipt because it is an integral part of the trade to employ capital to generate such income.