This eBrief outlines that Revenue has published a new tax and duty manual which explains the use of and access to taxpayer information. Finance Act 2017 inserted Section 851B into the Taxes Consolidation Act 1997 to provide Revenue with a clear legal basis for processing data which is compatible with the requirements of GDPR which comes into effect on 25th May 2018.

This eBrief confirms that the relevant tax and duty manual has been updated to take account of the increase in the SRCOP to €665 per week (€2,880 per month) which applies under the Emergency Basis of Tax for tax year 2018 and subsequent years.