Revenue eBrief No. 176/23 – Temporary Solidarity Contribution

Revenue eBrief No. 176/23

02 August 2023

Temporary Solidarity Contribution


Tax and Duty Manual 24B-01-01 – Temporary Solidarity Contribution – has been created. Council Regulation (EU) 2022/1854 of 6 October 2022 based on an emergency intervention to address high energy prices provided for the introduction of a temporary solidarity contribution by Member States. This was implemented in Ireland in the Energy (Windfall Gains in the Energy Sector)(Temporary Solidarity Contribution) Act 2023 (“the Act”).

The Act inserted Part 24B into the Taxes Consolidation Act 1997. Part 24B provides for the relevant definitions of ‘taxable profits’, and associated provisions required to ensure operability of the measures included in the Act. Part 24B should be read in conjunction with the Act.

The temporary solidarity contribution is a levy placed under the care and management of the Revenue Commissioners.

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