Revenue eBrief No.100/23 – State Aid Transparency Requirements

Revenue eBrief No.100/23

20 April 2023

State Aid Transparency Requirements

Tax and Duty Manual Part 37-00-39 – State Aid Transparency Requirements: Publication of information regarding State aid granted to individual taxpayers – has been updated to include additional schemes that are subject to State aid transparency requirements:

  • Relief for Investment in Digital Games (Section 481A of the Taxes Consolidation Act 1997),
  • Accelerated Allowances for Capital Expenditure on Slurry Storage (Section 658A of the Taxes Consolidation Act 1997), and
  • Temporary Business Energy Support Scheme (TBESS) (Sections 100 to 102 of Finance Act 2022).

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