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Further recent changes to guidance

Dec 01, 2025

Revenue has updated two other guidance notes this week dealing with debt issue costs, and Hepatitis C compensation payments. 

The details are as follows:

  • The guidance on the tax treatment of Debt Issuance Costs (including interest cap fees) has been updated to include details previously contained in the guidance titled the tax treatment of interest cap fees.
  • The updated guidance on the taxation of compensation payments made to individuals diagnosed with Hepatitis C and HIV includes new sections detailing the relevant legislation and definitions applicable to the available exemption.

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