Revenue’s Tax and Duty Manual has been updated to reflect that Finance Act 2021 extended the period during which qualifying pre-letting expenditure is allowable as a deduction until 31 December 2024. Section 97A TCA 1997 applies to pre-letting expenditure on a premises which has been vacant for at least twelve months, and which is subsequently let as a residential premises between 25 December 2017 and 31 December 2024
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