Revenue eBrief No. 003/22

17 January 2022

Repayment of appropriate tax to first time purchasers section 266A TCA 1997

The contents of Tax and Duty Manual Part 08-04-10 “Repayment of appropriate tax to first time purchasers – section 266A TCA 1997” are no longer relevant as claims under section 266A were to be made in the period 14th October 2014 to 31st December 2017.