Revenue eBrief No. 028/20
04 February 2020
Amendment of Certain Tax Exemption Provisions
Tax and Duty Manual Part 07-03-04 (Exemption of certain income arising to specified non-commercial state-sponsored bodies) has been updated to reflect changes made in Finance Act 2019 to Schedule 4 of the Taxes Consolidation Act 1997. The following three non-commercial state-sponsored bodies were added to the Schedule:
- Children's Health Ireland
- Enterprise Ireland
- The National Oil Reserves Agency Designated Activity Company.
Appendix A of the manual has been amended accordingly.