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Irish Revenue Updates Guidance on Investments in Corporate Trades

21 October 2024

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Approved Changes

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Ireland

Irish Revenue has issued eBrief No. 258/24 concerning updates to Tax and Duty Manual Part 16-00-02 - Relief for Investments in Corporate Trades to reflect changes to the Employment Investment Incentive, Start-Up Relief for Entrepreneurs, and Start-Up Capital Incentive. --- Revenue eBrief No. 258/24 Part 16-00-02 Relief for Investments in Corporate Trades Tax and Duty Manual Part 16-00-02 - Relief for Investments in Corporate Trades - has been updated to reflect changes to the Employment Investment Incentive ("EII"), Start-Up Relief for Entrepreneurs ("SURE") and Start-Up Capital Incentive ("SCI") under Part 16 of the Taxes Consolidation Act 1997 (TCA). The changes...