Revenue eBrief No. 098/21 – Guidelines for Working Foreign Cases
Revenue eBrief No. 098/21 11 May 2021 Guidelines for Working Foreign Cases Tax and Duty Manual Guidelines for Caseworking: Foreign Cases including Mutual Assistance has been updated at Paragraph 2.7 to confirm that Service to Support Compliance Branch 2, Business Division deals with Relevant Contracts Tax claims for foreign sub-contractors who are registered in Ireland for […]
Revenue eBrief No. 097/21 – Payment of Temporary Wage Subsidy Scheme (TWSS) liabilities by employers for self-assessed employees and proprietary directors
Revenue eBrief No. 097/21 10 May 2021 Payment of Temporary Wage Subsidy Scheme (TWSS) liabilities by employers for self-assessed employees and proprietary directors Revenue has previously confirmed that it is facilitating employers who wish to pay the 2020 income tax and Universal Social Charge (USC) liabilities of their employees arising from the Temporary Wages Subsidy Scheme […]
Revenue eBrief No. 095/21 – Guidelines for Phased Payment Arrangements
Revenue eBrief No. 095/21 07 May 2021 Guidelines for Phased Payment Arrangements The Tax and Duty Manual Guidelines for Phased Payment Arrangements has been updated. Section 5.13 has been amended to clarify that a customer’s bank account must be SEPA enabled to avail of Direct Debit. Section 16 has been added to detail Phased Payment Arrangements for customers […]
Revenue eBrief No. 096/21 – VAT and Employer Income Tax/PRSI/USC/LPT Direct Debit Guidelines
07 May 2021 VAT and Employer Income Tax/PRSI/USC/LPT Direct Debit Guidelines Tax and Duty Manual VAT and Employer Income Tax PRSI USC LPT Direct Debit Guidelines has been updated to reflect: that the UK is now categorised as a non-EU country for SEPA purposes (Paragraph 4) that Local Property Tax (LPT) can be paid by Direct Debit […]
Revenue update: claiming CRSS 'Restart Week' as public health restrictions ease
Revenue update: claiming CRSS ‘Restart Week’ as public health restrictions ease Last Thursday (29/4/2021), the Government announced the path ahead for the easing of public health restrictions. From 10 May, all outdoor retail, personal services and non-essential retail (for click and collect and in-store appointments) can open, while on 17 May all non-essential retail can […]
Revenue seize drugs worth €72,000 in Dublin
Revenue seize drugs worth €72,000 in Dublin Yesterday, (05/05/2021), as part of an intelligence led operation, Revenue officers seized 3.6kgs of herbal cannabis with an estimated value of €72,000 following the search, under warrant, of a premises in the Kilmore area of Dublin. The seizure was made as a result of a joint operation conducted […]
Revenue eBrief No. 094/21 – Solid Fuel Carbon Tax Compliance Procedures Manual
Revenue eBrief No. 094/21 05 May 2021 Solid Fuel Carbon Tax Compliance Procedures Manual The Solid Fuel Carbon Tax Compliance Procedures Manual has been updated and the content restructured. Updated information includes: Definitions for Coal and Peat included (section 1.3) Solid Fuel Carbon Tax Rates updated to reflect changes to the Excise Duty Rates that apply from […]
Revenue eBrief No. 091/21 – Horticultural Repayment Relief Guide
Revenue eBrief No. 091/21 04 May 2021 Horticultural Repayment Relief Guide The Horticultural Repayment Relief Guide has been updated (section 3.2) in line with the amendments to the “pre-determined rates” for this relief in Finance Act 2020. Appendix 1 has been added to show the Historical Net Rates of Repayment.
Revenue eBrief No. 092/21 – Accounting for Mineral Oil Tax Manual
Revenue eBrief No. 092/21 04 May 2021 Accounting for Mineral Oil Tax Manual Appendix I of the Accounting for Mineral Oil Tax Manual has been updated to reflect changes to the Excise Duty Rates that apply from 1 May 2021. The historic rates of Mineral Oil Tax in Appendix XI have also been updated.
Revenue eBrief No. 093/21 – Real Estate Investment Trusts (REITs)
Revenue eBrief No. 093/21 04 May 2021 Real Estate Investment Trusts (REITs) Tax and Duty Manual Part 25a-00-01, which provides guidance on the taxation of Real Estate Investment Trusts (REITs), has been updated to reflect changes made by Finance Act 2019. The changes are in respect of: Applying the “wholly and exclusively” test when calculating profits available […]
