Revenue eBrief No. 090/21 – Excise Duty Rates on Energy Products and Electricity Taxes Manual
Revenue eBrief No. 090/21 30 April 2021 Excise Duty Rates on Energy Products and Electricity Taxes The Tax and Duty Manual on Excise Duty Rates on Energy Products and Electricity Taxes has been updated to reflect increases in rates of Mineral Oil Tax (MOT) on certain mineral oils, rates of Natural Gas Carbon Tax (NGCT) and […]
Revenue eBrief No. 089/21 – Research and Development (R&D) Tax Credit
Revenue eBrief No. 089/21 28 April 2021 Research and Development (R&D) Tax Credit Tax and Duty Manual Part 29-02-03 – Research and Development (R&D) Tax Credit – has been amended to update guidance on rent as expenditure on R&D activities. The following has also been added: confirmation that EWSS and TWSS are considered assistance provided by the State COVID-19 practice for 2020, in […]
Revenue eBrief No. 088/21 – Pay & File Extension Date – 2021
Revenue eBrief No. 088/21 28 April 2021 Pay & File Extension Date – 2021 ROS – Extension of Pay & File Deadline for ROS Customers for 2021 Today, 28 April 2021, Revenue announced an extension to the ROS return filing and payment date for certain self-assessment Income Tax customers and for customers liable to Capital […]
Revenue publishes 2020 Annual Report
Revenue publishes 2020 Annual Report Today (28/04/2021), Revenue announced the publication of its Annual Report for 2020. The report reflects an unprecedented year for Revenue. Notwithstanding the challenges and impacts presented by a global pandemic, Revenue continued its critical work of collecting taxes and duties which underpin the Government’s ability to fund and support vital […]
Revenue seize drugs, cigarettes, beer and cash: total value of seizures over €400,000
Revenue seize drugs, cigarettes, beer and cash: total value of seizures over €400,000 Over the course of the last week Revenue seized over 233,500 cigarettes, more than 8.9kgs of illegal drugs, cash in both Euro and Sterling and 440 litres of beer. Some of these seizures were made as a result of intelligence led operations […]
Revenue eBrief No. 087/21 – Non-Statutory consolidation of Excise Law
Revenue eBrief No. 087/21 22 April 2021 Non-Statutory consolidation of Excise Law Tax and Duty Manuals (TDM) Non-Statutory Consolidations of Excise Law and Excise Duty Rates are no longer relevant and have been withdrawn. Current excise duty rates can be found in the TDM Excise Duty Rates Budget 2021.
Revenue eBrief No. 086/21 – Stamp Duty: Farm Consolidation Relief
Revenue eBrief No. 086/21 16 April 2021 Stamp Duty: Farm Consolidation Relief The Stamp Duty Tax and Duty Manual on Farm Consolidation Relief (section 81C SDCA 1999) has been amended to reflect the commencement by Ministerial Order (S.I. 136/2021) of section 49 Finance Act 2020. This section extended the relief for a further two years to end December […]
Revenue eBrief No. 085/21 – Deduction for statutory registration fees paid to the Health and Social Care Professionals Council (CORU)
Revenue eBrief No. 085/21 15 April 2021 Deduction for statutory registration fees paid to the Health and Social Care Professionals Council (CORU) Tax and Duty Manual Part 05-02-17 has been updated at paragraph 4 to clarify: the three professions where the CORU annual registration fee is not incorporated into a flat rate expense deduction that for these three professions only, […]
Revenue eBrief No. 083/21 – Cessation of a trade or profession or change in accounting date – review of preceding year
Revenue eBrief No. 083/21 14 April 2021 Cessation of a trade or profession or change in accounting date – review of preceding year Tax and Duty Manual Part 04-03-05 – Cessation of a trade or profession or change in accounting date – review of preceding year -has been updated to include examples demonstratingthe approach to […]
Revenue seize cigarettes in Dublin and Rosslare
Revenue seize cigarettes in Dublin and Rosslare Today (13/04/2021), as a result of routine profiling, Revenue officers seized 40,000 cigarettes at Dublin Airport following the search of a number of checked baggage of passengers that had disembarked a flight from Sofia, Bulgaria. Separately, yesterday (12/04/2021), and also as a result of routine profiling, Revenue Officers […]
