Revenue eBrief No. 056/21 – Electronic Tax Clearance
Revenue eBrief No. 056/21 12 March 2021 Electronic Tax Clearance The Tax and Duty Manual Electronic Tax Clearance has been updated to remove duplication of information regarding non-resident (Paragraph 12) and Standards in Public Office (Paragraph 15) applications. Links to the relevant tax and duty manuals have been inserted in those paragraphs and in Paragraph 1, […]
Revenue eBrief No. 057/21 – Dependent Relative Tax Credit
Revenue eBrief No. 057/21 12 March 2021 Dependent Relative Tax Credit Tax and Duty Manual Part 15-01-27 – Dependent Relative Tax Credit – has been updated as follows: To reflect the change made to the Dependent Relative Tax Credit by Finance Act 2020. The tax credit available has increased from €70 to €245 in respect of the year of assessment […]
Revenue eBrief No. 055/21 – Stamp duty: Finance Act 2020 changes
Revenue eBrief No. 055/21 11 March 2021 Stamp duty: Finance Act 2020 changes The following stamp duty Tax and Duty Manuals have been amended to reflect changes made by Finance Act 2020. Section 31C: Shares deriving value from immovable property situated in the State has been amended at paragraph 6.3, and Section 31D: Cancellation schemes of arrangement […]
eBrief No. 053/21 – Tax Avoidance area on Revenue website
Revenue eBrief No. 053/21 10 March 2021 Tax Avoidance area on Revenue website Tax and Duty Manual Part 33-02-05, which dealt with the launch of a dedicated Tax Avoidance area on the Revenue website, is no longer relevant as the dedicated Tax Avoidance area is now active on the Revenue website.
Revenue seize drugs worth €108,000 in Dublin Mail Centre
Revenue seize drugs worth €108,000 in Dublin Mail Centre Yesterday (09/03/2021), as a result of routine operations and with the assistance of detector dog Bailey, Revenue officers at Dublin Mail Centre seized over 5.3kgs of herbal cannabis, almost 270grams of cannabis oil and butane honey oil and 450grams of cannabis edibles with a combined estimated […]
Revenue seize herbal cannabis worth €1.8 million at Ringaskiddy Ferry Terminal
Revenue seize herbal cannabis worth €1.8 million at Ringaskiddy Ferry Terminal This afternoon (9/3/2021), as a result of routine profiling and with the assistance of detector dog Marley, Revenue officers seized a total of 90kgs of herbal cannabis with an estimated value of €1.8 million at Ringaskiddy Ferry Terminal, Cork. The illegal drugs were discovered […]
Revenue eBrief No. 054/21 – Payment and Receipt of Interest without Deduction of Income Tax
Revenue eBrief No. 054/21 10 March 2021 Payment and Receipt of Interest without Deduction of Income Tax Tax and Duty Manual Part 08-03-06 – Payment and Receipt of Interest without Deduction of Income Tax – has been updated to: provide for the introduction of a Self-Certification system, under which withholding tax on certain payments of interest and royalties is […]
eBrief No. 046/21 – Annual average exchange rates and Lloyds sterling conversion rates
Revenue eBrief No. 046/21 09 March 2021 Annual average exchange rates and Lloyds sterling conversion rates Tax and Duty Manual Part 04-06-12 – Annual average exchange rates and Lloyds sterling conversion rates – has been updated to include the average market mid-closing rate v Euro, and the Lloyds sterling conversion rate, for the calendar year 2020.
eBrief No. 043/21 – State Aid Transparency Requirements
Revenue eBrief No. 043/21 05 March 2021 State Aid Transparency Requirements Tax and Duty Manual Part 37-00-39 – State Aid Transparency Requirements: Publication of information regarding State aid granted to individual taxpayers – has been amended at paragraph 3 “Publication deadlines”. The amendments reflect the changes to the publication deadlines for aid awards granted through the Relief […]
eBrief No. 044/21 – Hard copy returns
Revenue eBrief No. 044/21 05 March 2021 Hard copy returns The requirements for the making and authentication of hard copy (facsimile) returns are set out in section 917K of the Taxes Consolidation Act 1997. A new Tax and Duty Manual – Part 38-06-03 – provides general guidance on the process. Subsequent to a change introduced […]
