Revenue has recently updated three other Tax and Duty Manuals on the annual average exchange rates, licences for employees in private security, and charges on income for corporation tax. Details on these updates are set out below.
The manual Annual Average Exchange rates includes the average market mid-closing rate relative to the euro, for the calendar year 2024.
The manual Mandatory Licences for Employees in Private Security provides details to relevant taxpayers on claiming tax relief for the cost of a mandatory licence required for the performance of the taxpayers employment duties.
The manual on Charges on Income for Corporation Tax purposes has been updated to include a new section dealing with the dissolution of companies.