The Revenue Commissioners have updated their Tax and Duty Manual with information relating to the process for claiming second stage relief on Employment Investment Incentive (“EII”). EII is a tax incentive. Tax relief of up to 40% of the amount investment in certain corporate trades is available and the investor may obtain income tax relief on investments in certain companies up to certain limits subject to conditions.
Download PDF here: https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-16/16-00-02.pdf
