Revenue eBrief No.154/21 – Manual on the Control and Examination of Baggage updated
Revenue eBrief No. 154/21 05 August 2021 Manual on the Control and Examination of Baggage updated The Manual on the Control and Examination of Baggage has been updated. Paragraph 8.10 was amended to reflect changes to the criteria for qualifying for the VAT Retail Export scheme. Paragraph 17.5 was amended to reflect the implementation of EU Regulation […]
Revenue eBrief No.153/21 – Tax Relief for Health Expenses
Revenue eBrief No. 153/21 04 August 2021 Tax Relief for Health Expenses Tax and Duty Manual Part 15-01-12 – Health Expenses: Qualifying Expenses – has been updated to include additional examples, at section 5, illustrating how tax relief for Nursing Home Care is given.
Revenue eBrief No.151/21 – Administration and Control of Tax Warehouses Manual (Part 2 Breweries,Microbreweries and Cider Manufacturers)
Revenue eBrief No. 151/21 03 August 2021 Administration and Control of Tax Warehouses Manual (Part 2 Breweries,Microbreweries and Cider Manufacturers) Section 2 of the Administration and Control of Tax Warehouses Manual – (Part 2 Breweries, Micro-breweries and Cider Manufacturers) has been updated. This update reflects the extension of the relief from Alcohol Products Tax under Section […]
Revenue eBrief No.152/21 – Research Services Carried out by Third Level Educational Bodies
Revenue eBrief No. 152/21 03 August 2021 Research Services Carried out by Third Level Educational Bodies The Tax and Duty Manual Research Services Carried out by Third Level Educational Bodies has been updated primarily to reflect the commencement of funding by the European Commission under the Horizon Europe Framework Programme. The following Tax and Duty […]
Revenue eBrief No.150/21 – Guidelines for VAT Registration
Revenue eBrief No. 150/21 31 July 2021 Guidelines for VAT Registration Tax and Duty Manual Part 38-01-03b – Guidelines for VAT Registration – has been updated at 8.1 and 8.2 to reflect enhancements that enable VAT applicants to apply for Postponed Accounting through the eRegistration system or on the Form TR1, TR2, TR1 (FT), or TR2 (FT).
Revenue eBrief No.148/21 – Employer-provided benefits – new suite of Tax and Duty Manuals
Revenue eBrief No. 148/21 30 July 2021 Employer-provided benefits – new suite of Tax and Duty Manuals Following a comprehensive review of Revenue’s guidance material on employer-provided benefits, a consolidated suite of Tax and Duty Manuals (TDMs) has been created. New material has been added where appropriate and existing material has been refreshed as required. These manuals set […]
Revenue eBrief No.149/21 – MyEnquiries – tracking of enquiries – enquiry status
30 July 2021 MyEnquiries – tracking of enquiries – enquiry status Tax and Duty Manual Part 37-00-36C – MyEnquiries: tracking of enquiries – has been amended at paragraph 2.2 to reflect updates to enquiry status names.
Revenue seize 187,000 cigarettes and 38.5kgs of tobacco at Dublin Airport
Revenue seize 187,000 cigarettes and 38.5kgs of tobacco at Dublin Airport Arising from a number of separate operations carried out over the course of this week, Revenue officers at Dublin Airport seized almost 187,000 cigarettes and 38.5kgs of tobacco. All seizures were made as a result of routine profiling and are detailed below: Almost 97,000 […]
Revenue eBrief No.146/21 – eCG50 – Guide for Applicants
Revenue eBrief No. 146/21 29 July 2021 eCG50 Guide – CG50A certificate issuing to ROS inboxes Tax and Duty Manual Part 42-03-01a – eCG50: Guide for Applicants – has been updated at paragraph 4.7 to advise users that a copy of the CG50A certificate is issued to the ROS inbox of the agent/advisor/filer who submitted the application (from end-July 2021).
Revenue eBrief No.147/21 – Seafarer Allowance and Fisher Tax Credit
29 July 2021 Seafarer Allowance and Fisher Tax Credit Tax and Duty Manuals Part 15-01-30 (Seafarer Allowance) and Part 15-01-45 (Fisher Tax Credit) have been amended as a consequence of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 coming into operation. Tax and Duty Manual Part 15-01-30 – Seafarer Allowance – has […]
