Irish Revenue has recently issued several eBriefs on updates to various tax and duty manuals and other guidance considering amendments introduced by the Finance Act 2024 (Act No. 43 of 2024), which generally entered into force on 1 January 2025. Some of the main eBriefs include the following: --- Revenue eBrief No. 308/24 - Part 15 Tax Credits Finance Act 2024 Updates The following Tax and Duty Manuals (TDMs) have been updated as provided for by Finance Act 2024: Tax and Duty Manual Part 15-01-48 - Sea-Going Naval Personnel Tax Credit - has been updated to reflect the extension of...