Revenue has updated the Tax and Duty Manual which provides
guidance on payments made in respect of the Magdalen Restorative Justice Ex-Gratia Scheme. The updated material clarifies that the investment exemption applies to the person who received a 'relevant payment' under the scheme (paragraph 4). In addition, references to pre-2015 claims are deleted as they are no longer relevant. The usual time limits apply with regard to refund claims for the tax year 2015 and subsequent years.