835AAF Reporting

Summary

This section sets out the reporting requirements of relevant entities.

Details

(1) The information required to be delivered by companies under this Part will be provided in the form made available by the Revenue Commissioners and will include several numeric values relating to the company as provided in subsection (2).

(2) The return may include the following:

EBITDA, allowable amount, exceeding borrowing costs, disallowable amount, interest spare capacity, limitation spare capacity, amounts carried forward from prior accounting periods, details in relation to the group ratio or equity ratio election and whether the company is a single company worldwide group.

(3) This paragraph provides that certain information in subsection (2) is not required where the company is a member of an interest group, as the group reporting company will be reporting that information.

Relevant Date: Finance Act 2021