Revenue have published a document which consolidates previously published material on the transitional arrangements for property based incentive schemes, a consolidated guidance on previously published material on the student accommodation scheme and a new guide on countrywide refurbishment scheme.

The consolidated document on property based incentives, which is available at http://www.revenue.ie/pdf/trans_arrange.pdf, contains articles from Tax Briefing 60, 63, 64 and 65.

The consolidated guidance on student accommodation scheme, which is available at http://www.revenue.ie/pdf/stud_accom.pdf, contains original guidance issued in 1999, explanatory note issued in January 2004, further guidance issued in July 2005 and Tax Briefing article published in August 2005.

The new guide on countrywide refurbishment scheme, which is available at http://www.revenue.ie/pdf/country_refur.pdf, deals with the refurbishment of rented residential accommoation.

It should be noted that the incentive schemes included in the above publications are subject to restriction on the use of tax reliefs by high-income individuals.