Revenue eBrief No. 087/26
29 April 2026
Investment Limited Partnerships
Tax and Duty Manual (TDM) Part 27-01a-04 relating to investment limited partnerships has been created and sets out:
- the tax treatment of investment limited partnerships under section 739J of the Taxes Consolidation Act (TCA) 1997;
- the dividend withholding tax treatment of investment limited partnerships following the passing of Finance Act 2025;
- the withholding tax treatment of interest payments made to investment limited partnerships;
- detail relevant to investment limited partnerships with respect to the definition of "collective investment scheme" in Chapter 10A of Part 35C TCA 1997; and
- the changes to the compliance obligations of investment limited partnerships following the passing of Finance Act 2025.