Revenue eBrief No. 231/25

05 December 2025

VAT Deductibility for Insurance & Reinsurance

A new Tax and Duty Manual (TDM) VAT Deductibility for Insurance & Reinsurance has been published to provide guidance on the VAT Deductibility for Insurance & Reinsurance.

The TDM VAT Deductibility for Life Insurance Companies has been marked as no longer relevant.