Revenue eBrief No. 163/19
03 September 2019
Key Employee Engagement Programme (KEEP)
Tax and Duty Manual - Share Schemes Chapter 9, which deals with the Key Employee Engagement Programme (KEEP), has been updated to reflect the commencement of section 11(1)(a) Finance Act 2018.
Finance Act 2018 introduced changes to the definition of a “qualifying share option”, which are effective from 1 January 2019. Details of these changes are in paragraph 9.3.2.