Revenue eBrief No. 036/26
24 February 2026
Fisher Tax Credit
Tax and Duty Manual Part 15-01-45 - Fisher Tax Credit - has been updated as follows:
- In Paragraph 3 a link to Tax and Duty Manual Part 34-00-01 Provisions Relating to Residency of Individuals has been inserted.
- Paragraph 4 has been inserted which details how to claim the Fisher Tax Credit.