Revenue eBrief No. 174/23

31 July 2023

Revenue Officers Entering Construction Sites

The following updates have been made to the Tax and Duty Manual “Revenue Officers Entering Construction Sites”:

Part 3 has been updated to more closely reflect wording of Section 1078(2)(j) of the Taxes Consolidation Act 1997, and also now includes a reference to Section 1078(3) of the Taxes Consolidation Act 1997, which relates to possible fines and / or imprisonment for anyone convicted under this section.