Revenue guidance on investment in corporate trades

Mar 11, 2019

Revenue has published guidance on the Employment Investment Incentive (EII), Start-up Capital Incentive (SCI) and Start-Up Relief for Entrepreneurs (SURE) covering investments on or after 1 January 2019.  Revenue's website has also been updated with the new forms and statements required to claim the reliefs.

Revenue’s guidance includes the following:

  • The conditions that a company must meet to qualify for the reliefs is explained here,
  • The conditions that an investor must meet in order to claim a relief is set out here

The guidance covering share issues pre 1 January 2019 is set out in Tax and Duty Manuals Part 16-00-10 and Part 16-00-11.