Revenue eBrief No. 013/26
16 January 2026
Enhanced deduction for eligible construction expenditure
A new Tax and Duty Manual (TDM) Part 04-06-27 - Enhanced deduction for eligible construction expenditure - has been published.
This TDM provides guidance on the new corporation tax relief available under section 81E TCA 1997. This section, which was introduced by section 42 of Finance Act 2025, provides for an enhanced deduction for eligible construction expenditure incurred in the construction of a completed development (being an apartment block subject to certain conditions).