Revenue eBrief No. 130/19

28 June 2019

State aid transparency requirements: Publication of information regarding State aid granted to individual taxpayers

Tax and Duty Manual Part 37-00-39 - 'State aid transparency requirements: Publication of information regarding State aid granted to individual taxpayers' - has been updated.

The update notifies taxpayers and tax practitioners of the new tax relief and rebate schemes that are subject to the State aid initiative of the European Commission. The initiative requires Member States to publish details regarding certain State aid granted to beneficiaries after 1 July 2016.

The information regarding the aid granted will be published on a dedicated European Commission website.

Aid granted under ten of Ireland's tax relief and rebate schemes are subject to these publication requirements.