Revenue eBrief No. 159/26
23 October 2026
Tax and Duty Manual Part 05-01-01h - Chapter 8 - The provision of security assets or services
Tax and Duty Manual Part 05-01-01h - Chapter 8 - The provision of security assets or services – has been updated as follows;
- Paragraph 3 has been updated to include a number of illustrative examples in relation to the qualifying conditions.
- Paragraph 4 has been inserted to outline employer obligations relating to record keeping.