Irish Revenue has issued eBrief No. 013/26, concerning new guidance on the enhanced deduction for eligible construction expenditure introduced as part of the Finance Act 2025. The enhanced deduction is equal to 125% (additional 25%) of qualifying costs for the construction of qualifying apartment blocks, up to a maximum additional deduction of EUR 50,000 per apartment unit. A qualifying apartment block is multi-storey and principally comprised of at least 10 apartments, and is either newly c…