Revenue eBrief No.115/21 – Capital Acquisitions Tax – Collection and Enforcement Guidelines
Revenue eBrief No. 115/21 10 June 2021 Capital Acquisitions Tax – Collection and Enforcement Guidelines Tax and Duty Manual (TDM) Capital Acquisitions Tax Collection and Enforcement Guidelines has been amended to reflect the following: Technical guidance is provided in Sections 1 to 3. A table of historic CAT Thresholds has been inserted into Section 1.4. The content of TDM CAT Part 17 (Collection Issues) has […]
Revenue eBrief No.116/21 – High-Income Individuals' Restriction
Revenue eBrief No. 116/21 10 June 2021 High-Income Individuals’ Restriction Tax and Duty Manual Part 15-02a-05 – High-Income Individuals’ Restriction for Tax Year 2010 onwards – has been updated to remove references to reliefs which were subject to the restriction (“specified reliefs”) but which are no longer operative. A list of reliefs deleted in Finance Act 2020 is included in the […]
Revenue eBrief No.113/21 – Married Persons and Civil Partnerships
Revenue eBrief No. 113/21 09 June 2021 Married Persons and Civil Partnerships Tax and Duty Manual Part 44-01-01 – Income tax treatment of married persons and civil partners – has been updated as follows: The “year of registration of civil partnership” relief can no longer be claimed. Any year for which such a claim could be made […]
Revenue seize €181,000 cash at Rosslare Europort
Revenue seize €181,000 cash at Rosslare Europort On 5/6/2021, Revenue officers were granted a three month cash detention order by Judge Kevin Staunton at a special sitting of Gorey District Court. This followed the seizure of almost €181,000 in cash earlier yesterday morning at Rosslare Europort. The cash was discovered when Revenue officers stopped and […]
Revenue implement changes to provide CRSS enhanced restart week payment
Revenue implement changes to provide CRSS enhanced restart week payment Enhanced ‘double rate’ payment available in respect of a three-week period Single payment will be made to cover full three-week period entitlement Maximum weekly amount payable increased to €10,000 (max. payment of €30,000 for three-week period). Following an announcement on Tuesday (01/06/2021) by the Minister […]
Revenue implement changes to provide CRSS enhanced restart week payment
Revenue implement changes to provide CRSS enhanced restart week payment Enhanced ‘double rate’ payment available in respect of a three-week period Single payment will be made to cover full three-week period entitlement Maximum weekly amount payable increased to €10,000 (max. payment of €30,000 for three-week period). Following an announcement on Tuesday (01/06/2021) by the Minister […]
Revenue eBrief No.111/21 – Guide to Economic Operators Registration Identification registration in ROS (EORI Registration)
Revenue eBrief No. 111/21 02 June 2021 Guide to Economic Operators Registration Identification registration in ROS (EORI Registration) A new Tax and Duty Manual eReg EORI Guide explains the online registration process, using Revenue’s Online Service (ROS), for customers or their agents who require a Customs and Excise (C&E) and/or an Economic Operators Registration Identification (EORI) […]
Revenue reminds consumers of upcoming VAT rule changes for goods bought from non-EU countries
Revenue reminds consumers of upcoming VAT rule changes for goods bought from non-EU countries Today (31/5/2021) Revenue reminded online shoppers that from 1 July 2021, new VAT rules will come into effect for goods arriving into Ireland from non-European Union (EU) countries. From 1 July 2021, the current VAT exemption for imported goods with a […]
Revenue eBrief No.110/21 – Pensions Manual Updated
Revenue eBrief No. 110/21 28 May 2021 Pensions Manual Updated Pensions Manual Chapter 17 deals with overseas employers, overseas employees and employees seconded from overseas. It has been updated following the enactment of the relevant parts of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020, which came into operation on […]
Revenue seize drugs worth €305,200 in Athlone
Revenue seize drugs worth €305,200 in Athlone On Tuesday, ( 25/05/2021), as part of routine operations, Revenue officials examining parcels at a premises in Athlone seized over 4kg of cocaine. The illegal drugs have an estimated value of €305,200 and were discovered concealed in Milka multipack chocolate boxes that originated in the Netherlands and were […]
