Revenue has archived its guidance titled Residential Tenancies Board: Rental Income and Interest Relief. The content has instead been amalgamated into the Registration of tenancies with the Residential Tenancies Board (interest deduction from rental income) guidance.

Revenue has updated its guidance on the games and sports bodies exemption to note that, following a Finance Act 2025 change, the relevant date for applying the exemption under section 235 TCA 1997 is the date Revenue approves the exemption application . The guidance has also been updated to confirm that the requirement for a majority of directors or officers of a sports body to be resident in the State in no longer a qualifying condition for approval of the exemption. The following updates have also been made to the guidance: Paragraph seven provides further details on the exemptions available for sporting bodies under other taxes,   Paragraph eight has been updated to confirm that tax relief is available under section 847A TCA 1997 for donations to sporting bodies for certain projects as defined in that section, and   Paragraph nine, confirms that tax relief is available under section 847AA TCA 1997 for donations to certain National Governing Bodies (NGBs) as defined in that section.

CFE Tax Advisers Europe has published a Charter of Tax Advisers’ Rights and Obligations in an AI-Influenced Tax-Advisory Environment, setting out guiding principles for the responsible and ethical use of artificial intelligence in tax advisory work. The Charter seeks to ensure that fundamental professional and ethical standards remain robust and effective in an AI-enabled tax ecosystem.

Revenue has published a comprehensively revised Employers Guide to PAYE with many of the sections being updated and additional examples being provided throughout the guide. Details of the updated sections are outlined in Revenue eBrief No. 043/26.

The European Commission has introduced a new course on the special cross-border VAT scheme for small enterprises. The course aims to educate participants about the cross-border scheme, to assist in understanding the registration procedure, and ensuring VAT compliance obligations are met.

Revenue published an information notice last week outlining plans to issue a short online survey seeking feedback on the recently implemented Estimated Response Time (ERT) feature in MyAccount and ROS. Revenue will extend the invitation to a randomly selected group of taxpayers who will receive an email asking them to complete the survey before 30 March 2026. Revenue emphasises that the survey will not request any personal or financial information and is not connected to individual tax affairs. Taxpayers with concerns about the survey can contact SPDsurveys@revenue.ie.

The European Commission has extended the deadline to respond to its Call for Evidence for an impact assessment on the Omnibus on Taxation to Monday 30 March 2026.

The Department of Finance and the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation have published the Fiscal Monitor for February 2026 which confirms an Exchequer deficit of €1.8 billion to the end of February 2026. This compares to a surplus of €3.2 billion recorded for the same period in 2025. While a decline of €2.0 billion was recorded in the underlying Exchequer balance (after receipts from the Apple State Aid case are excluded), this reduction is mainly due to transfers to the Future Ireland Fund and Infrastructure, Climate and Nature Fund. Overall tax receipts collected to the end of February 2026 were €13.6 billion. While this was €1.6 billion lower than the same period last year, if the once off receipts arising from the Apple case are excluded, then total tax receipts were up on last year by 1.1 percent. Income tax of €2.9 billion was collected in February 2026, 10.3 percent ahead of February 2025. On a cumulative basis, income tax receipts of €6.0 billion were 5.4 percent ahead of the same period last year. Corporation tax receipts for February 2026 were €0.8 billion which is expectedly on the lower end given that February is not generally a significant month for corporation tax payments. February is also a non-VAT due month and receipts of €0.5 billion only were received in the month. Importantly, on a cumulative basis, VAT receipts of €4.7 billion are ahead of last year by €0.2 billion. Commenting on the figures, Tánaiste and Minister for Finance, Simon Harris said: “Today’s figures confirm that, despite external headwinds, the domestic economy grew strongly last year, with Modified Domestic Demand expanding by almost 5 per cent for the year as a whole. While the headline figures may somewhat overstate the economy’s underlying growth, I am encouraged that consumer spending grew by a solid 3 per cent last year. This reflects rising real incomes and the strength of our labour market, with a record 2.83 million people in employment at the end of 2025. While today’s figures are positive and reflect the resilience of the Irish economy, we cannot become complacent. Indeed, recent developments clearly illustrate that uncertainty is likely to be a feature of the economic landscape for some time”.

The Platform for Collaboration on Tax (PCT) has released the concluding statement of the PCT Tax and Development Conference held recently in Tokyo. The PCT is a joint initiative of the International Monetary Fund, the OECD, the United Nations and World Bank Group to strengthen collaboration on domestic resource mobilization.

Last week the Institute responded to the HM Treasury ‘Call for Evidence: Tax Supports for Entrepreneurs’, which was launched on Autumn Budget Day last November. We thank members for their feedback on this important issue. In our submission, the Institute highlights how the draft Finance (No. 2) Bill clauses implementing the Autumn Budget 2025 changes to the various limits for several of the UK’s tax advantaged venture capital schemes would exclude specified Northern Ireland (NI) companies due to EU State Aid rules. The submission also highlights that there is a need for a wider review of how the UK tax system could better support all entrepreneurs, and not just those investing in high growth companies. A specified NI company is currently defined in the Finance (No. 2) Bill as a company that has its registered office in NI which carries on a trade involving a trade in goods, or the generation, transmission, distribution, supply, wholesale trade, or cross-border exchange of electricity. As a result, these NI companies will be unable to benefit from the increased scheme limits from April 2026. This divergence in UK tax policy means that companies in NI who are excluded are being disadvantaged when seeking external finance compared to their competitors across the remainder of the UK for no objective reason other than their location. To level the playing field, the Government needs to take the necessary steps to resolve this issue and enable the April 2026 changes to apply to all companies in NI via discussions through the existing UK-EU structures which underpin the Windsor Framework, followed by an application for State Aid approval.

In Irish news, a delegation from the Institute recently met with the Department of Finance to discuss the Interest Review and Revenue has provided details of upcoming ROS updates. In UK news, the Institute has responded to HM Treasury’s Call for Evidence on Tax Supports for Entrepreneurs and this week’s miscellaneous updates highlights upcoming HMRC webinars. In International news this week, the European Commission has launched a public consultation on GBER. Ireland 1. Representatives from the Institute met last week with the Department of Finance to discuss our response to the Phase One Interest Review Feedback Statement.  2. Revenue has published details of planned ROS updates in March and April. UK 3. Read the Institute’s response to HM Treasury’s Call for Evidence on Tax Supports for Entrepreneurs. 4. This week’s miscellaneous updates include details of upcoming HMRC webinars. International 5. The European Commission has launched a public consultation on a draft new General Block Exemption Regulation (GBER). Keep up to date with all the latest Irish, UK, and international tax developments through Chartered Accountants Ireland’s Tax Newsletter. Subscribe to the Tax News by updating your preferences in MyAccount.    

Chartered Accountants Ireland has reacted to today’s Spring Forecast by urging the UK Government to address the tax barriers that are hampering business growth. The Institute is highlighting the urgent need for UK business tax policy to be revamped so that economic growth is stimulated, the tax system is simplified, and the burden of tax on entrepreneurial investments is reduced.  These recommendations formed the basis of the Institute’s response to HM Treasury’s Call for Evidence on Tax Supports for Entrepreneurs which closed last week. Chartered Accountants Ireland is the largest professional body on the island of Ireland and represents over 5,500 members in Northern Ireland.  UK Tax Manager with Chartered Accountants Ireland, Leontia Doran said   “As expected, today’s Spring Forecast contained no tax policy changes, however the Government cannot stand still in harnessing the talents and skills of the entrepreneurs and small businesses that are the heartbeat of the UK economy.  “In recent years, entrepreneurs have seen the value of their business eroded with higher taxes and employment costs. This leaves less money available to invest back into those businesses for their growth mission. For those selling their business, higher exit taxes means that there is less in their pocket for them to reinvest in other businesses. This will be further compounded by tax rises due to take effect from next month, including the reduced benefit of key Inheritance Tax reliefs.  “The Government recently consulted on how it can better support those investing in high growth companies. We urge the Government to launch a wider review of how the UK tax system can truly deliver a strategic long-term plan for entrepreneurial growth and investment.”    Northern Ireland businesses excluded from improved finance options from April 2026  In the 2025 Autumn Budget, the UK Government announced a series of increases to take effect from April 2026 to several of the UK’s venture capital schemes that provide smaller companies with access to finance and which provide a range of beneficial tax reliefs to the equity investor making these riskier investments.  However, the draft legislation for these changes means that certain Northern Ireland companies will not be able to take advantage of the increased thresholds for these finance schemes.  Doran noted  “We are concerned that the regional impact of UK tax policy has been ignored when it comes to Northern Ireland. For EU State Aid reasons, the Finance Bill specifically excludes Northern Ireland companies who trade in goods or electricity from benefiting from the increased limits which will be available when seeking external finance.  “This divergence in UK tax policy places these companies at a competitive disadvantage compared to similar businesses across the rest of the UK for no reason other than their location. This further hampers their growth and ultimately that of the wider economy.  “The Government needs to begin discussions on this issue as soon as possible via the existing UK-EU structures that underpin the Windsor Framework. This will likely require an application for State Aid approval.”   Northern Ireland Corporation Tax rate reduction  Specific policy measures are still needed to unlock Northern Ireland’s economic potential and its dual market access. As part of this, in 2026 the Institute has continued its campaign for a reduced rate of corporation tax more closely aligned with that across the rest of the island.   Cróna Clohisey, Director of Members and Advocacy, Chartered Accountants Ireland said  "The Chancellor spoke today about economic growth for all parts of the UK. Reducing the corporation tax rate for NI would grow the NI economy and ultimately increase the overall tax take from businesses and employees by attracting higher value FDI, which would support the creation of better jobs and opportunities for all businesses and citizens. Ireland’s successful industrial strategy was not the result of a single policy decision and certainly did not start with a big leap. That vision persisted and grew over the long term. We believe that Northern Ireland now needs that same clarity of purpose — and we call on the UK Government to share and support that vision.   “In the longer term, the gains for Northern Ireland would set a real benchmark for what can be achieved with ambitious tax policies. This is something that we know our members want and which we continue to advocate for in 2026.”