Revenue E-Brief

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Revenue E-Brief Issue 017/18, 02 February 2018

Pre-letting expenditure in respect of vacant residential premises

A Tax and Duty Manual Part 04-08-11 has been created regarding Section 97A TCA 1997, as inserted by Finance Act 2017.

This section provides for the deduction of pre-letting expenditure against rental income where the property has been vacant for at least 12 months, in certain circumstances.

02 February 2018