Revenue E-Brief

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Revenue E-Brief Issue 13/2015, 29 January 2015

Relief for Contributions to Permanent Health Benefit Schemes

Section 471 of the Taxes Consolidation Act, 1997 provides for relief in respect of contributions to permanent health benefit schemes for the purposes of obtaining permanent health benefits.

Revenue Tax and Duty Manual Part 15-01-10 concerning this relief has been updated to include current legislative references, revised sample forms and updated address for submission of policy approval requests.

29 January 2015