The chairman of the Revenue Commissioners, Niall Cody, recently signed Statutory Instrument No. 85 of 2026, replacing the Taxes (Offset of Repayments) Regulations 2002. The replaced Regulations came into effect from 3 March 2026 and are made under section 960H(5) TCA 1997, which empowers Revenue to offset repayments due to a person against their outstanding liabilities.
The new regulations remove or replace obsolete references, establish the order of priority of offset against liabilities, and provide for offset of several tax heads that have been legislated for since the 2002 Regulations were introduced.
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