Revenue eBrief No. 246/25
18 December 2025
Updates to selected Excise Duty related Tax and Duty Manuals
The following Tax and Duty Manuals on Excise Duty matters have been updated:
Section 11 is updated to reflect the Control of Excisable Products (Amendment) Regulations 2025 (S.I. No 531 of 2025) on the arrangements for bringing tax paid tobacco products into the State from another Member State by a private individual for own use.
Sections 8.7 (Penalties and Interest), 8.8 (Assessments) and 8.9 (Appeal Provisions) contain updated, new and consolidated material. Also the TDM title is changed.
New Section 3.3 inserted to outline the principal provisions of the Gambling Regulation Act 2024. Also the TDM title is changed.
In addition, various minor corrections and rewordings have been made to TDMs.