Irish Revenue has issued eBrief No. 027/25 concerning updates to the guidance on the charitable tax exemption to reflect changes introduced by the Finance Act 2024, which generally apply from 1 January 2025. --- Revenue eBrief No. 027/25 07-01-06 Charitable Tax Exemption Tax and Duty Manual 07-01-06, which deals with charitable tax exemption, has been updated to reflect amendments in Finance Act 2024. A new paragraph 8 details amendments to sections 207, 208 and 208A Taxes Consolidation Act 1997 (TCA), which provide that a charity will retain its charitable exemption in circumstances where it intends to accumulate funds for charitable...