Revenue eBrief No. 002/26

02 January 2026

Tax and Duty Manual Part 37-00-02, which provides guidance relating to Confidentiality of Taxpayer Information, has been updated:

in paragraph 3, to replace the word “penalty” with “fine”, so as to replicate the legislation in section 851A Taxes Consolidation Act 1997 (TCA), which
in paragraph 4.10 to reflect the insertion of a new subsection (8)(oa) to section 851A TCA via Finance Act 2025, to ensure Ireland can comply with its obligations under the EU De Minimis Regulation and the EU Agricultural De Minimis Regulation,
in paragraph 4.12 on the disclosure of taxpayer information to the Charities Regulatory Authority,
in paragraph 4.13 to clarify guidance in relation to joint audits conducted by Revenue and the competent authority of another Member State, and
to update legislative references throughout.