Revenue eBrief No. 080/26
17 April 2026
Revised Entrepreneur Relief
Tax and Duty Manual Part 19-06-02b provides guidance on the CGT relief known as Revised Entrepreneur Relief, provided for in section 597AA of the Taxes Consolidation Act 1997.
The manual has been updated as follows:
- To reflect the Finance Act 2025 amendment which increased the lifetime limit on relief from €1 million to €1.5 million, in respect of a chargeable gain or chargeable gains arising on a disposal or disposals of chargeable business assets by a relevant individual on or after 1 January 2026.
- To restructure the content, and to provide additional examples on the operation of these provisions.