Revenue eBrief No. 124/26
28 August 2026
Tax and Duty Manual Part 27-01B-02 Irish Real Estate Fund (IREF) Guidance Note
Tax and Duty Manual Part 27-01B-02 Irish Real Estate Fund (IREF) Guidance Note has been updated in paragraph 1.4.7 to include additional guidance on the documentation to be provided by indirect investors seeking advance clearance under section 739QA or repayment of IREF withholding tax under section 739Q(3) to facilitate the assessment of the PPIREF rules.