Revenue eBrief No. 158/24

07 June 2024

TDM 37-00-30 Repayments and Offsets of Taxes and Duties

The contents of Tax and Duty Manual (TDM)Part 37-00-30a ‘Interest payable by Revenue on tax overpaid’ have been incorporated into TDMPart 37-00-30 ‘Repayment and Offsets of Taxes and Duties’.

Also, the wording of section 2 of the TDM 37-00-30 has been updated for ease of understanding.