Global Daily Tax News, Ireland Invites Taxpayers To Renew Opinions, Confirmations, (Dec 15, 2025)

The Irish Revenue has highlighted the March 31, 2026, deadline for taxpayers to seek renewal of an existing opinion or confirmation granted in 2020.

The deadline applies to an opinion or confirmation issued by Revenue in the period between January 1, 2020, and December 31, 2020, where a taxpayer seeks to apply such in respect of a transaction, period, or part of a period, on or after January 1, 2026.

The Irish Revenue has also announced an update to its Tax and Duty Manual Part 37-00-41 - Review of Opinions or Confirmations – as follows:

• The individual sections dealing with the review of opinions/confirmations issued by Revenue between 2012 and 2019 have been summarized and are now outlined in the table in section 2.3;

• Appendix B – Number of applications received for the renewal or extension of opinions/confirmations issued prior to January 1, 2012, has been removed.