On 15 September 2017, Irish Revenue published eBrief No. 80/17 announcing the publication of a new Tax and Duty Manual Part 37-00-41. The purpose of the manual is to set out Revenue policy on the maximum period of validity of Revenue opinions/confirmations, which is generally five years. The manual also provides an update in respect of a review of opinions/confirmations issued by Revenue before 1 January 2012, which may no longer be relied on unless an application for renewal or extension was made by 30 June 2017.