Revenue E-Brief

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Revenue E-Brief Issue 028/19, 20 February 2019

Relief for trade union subscriptions

Relief for trade union subscriptions, as provided for in section 472C of the Taxes Consolidation Act 1997, ceased to have effect from 1 January 2011.

As a result, the contents of Tax and Duty Manual Part 15-01-38 are no longer relevant.

20 February 2019