Revenue eBrief No. 015/26
19 January 2026
Income tax return form 2024
TDM Part 38-01-04I - Income tax return form 2024 has been updated to include paragraph 4.2 Commercial property, land and other sources of Irish rental income as follows:
At paragraph 4.2 to clarify when claiming an exemption under S. 664 for income from leasing of farmland, a 7-year holding requirement applies to land purchased on or after 1 January 2024. There is an exception to the 7-year holding requirement in the case of a transfer to a surviving spouse or civil partner on the death of a joint owner.