Revenue eBrief No. 122/26
28 August 2026
Tax and Duty Manual Part 08A-01-01 Tax Treatment of Specified Financial Transactions
Tax and Duty Manual Part 08A-01-01 Tax Treatment of Specified Financial Transactions has been updated as follows;
- To update the title of the Tax and Duty Manual,
- Introductory wording has been included in section 1 "Introduction",
- References to the VAT Act 1972 have been updated to the VAT Consolidation Act 2010,
- The wording in section 2.1 "Overview of the tax treatment of Islamic financial transactions" has been updated, and
- The definition of "financial institution" in section 6.2.1 "Credit and Deposit Transactions" reflects the definition of "financial institution" in section 891B TCA 1997 as amended by Finance (No.2) Act 2023.