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State Aid Transparency Requirements Manual updated

Jul 28, 2025

Revenue has amended the Tax and Duty Manual regarding the publication of information regarding State aid granted to individual taxpayers.

The revised version:

  • Updates the list of notified State aid schemes and State aid schemes which fall under the General Block Exemption Regulation and the Agricultural Block Exemption Regulation.
  • Outlines changes made in the General De Minimis Regulation and the Agricultural De Minimis Regulation, including the new transparency requirements that will apply from 1 January 2026 and 1 January 2027.

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