Revenue’s stamp duty manual has been amended to

• clarify that, for the purposes of the €60,000 State aid threshold for publication on the EU Commission website, the State aid granted under any of the three Agriculture Block Exemption Regulations schemes is not aggregated (see Section 3), and
• to provide an update on the current state of the ROS developments in relation to submitting a claim for the relief (section 4).

In addition, a new manual Part 8: Companies Capital Duty (CCD) has been published summarising the operation of CCD. CCD has been abolished since 7 December 2005 and was mainly payable when capital was raised in a company by issuing shares. Revenue has noted that payments of CCD are still being made on legacy transactions.