Revenue updates various guidance to reflect Finance Act 2025

Revenue has updated several guidance documents to reflect changes introduced by Finance Act 2025. We have listed below the documents which have been updated, and details of the relevant changes are included in the Institute’s Finance Bill at a glance document. In some cases, the examples in the guidance have also been updated to reflect the changes.

• Employer provided vehicles,
• Deduction for retrofitting expenditure,
• Rent a room relief,
• Charitable tax exemption, the updated guidance also provides further details on reliefs and exemptions for charities, and
• Universal Social charge, this updated guidance also confirms that employer contributions to the Auto Enrolment Retirement Savings System in respect of an employee are not considered relevant emoluments for the purposes of USC and that a donation under section 847AA TCA1997 in respect of donations to National Governing Bodies is not relieved from USC.