Irish Revenue Updates Guidance on Revised Entrepreneur Relief

Irish Revenue has issued eBrief No. 080/26 concerning updated guidance on Revised Entrepreneur Relief

---

Revenue eBrief No. 080/26 Revised Entrepreneur Relief

Tax and Duty Manual Part 19-06-02b provides guidance on the CGT relief known as Revised Entrepreneur Relief, provided for in section 597AA of the Taxes Consolidation Act 1997.

The manual has been updated as follows:

• To reflect the Finance Act 2025 amendment which increased the lifetime limit on relief from €1 million to €1.5 m…