eBrief No. 018/21 – Valuation System for New and Used Vehicles
04 February 2021 Valuation System for New and Used Vehicles VRT Manual Section 8 – Valuation System for New and Used Vehicles – has been updated to reflect changes introduced in Finance Act 2020. Changes to the manual include: Updates to Section 3.7.1 – Calculate the CO2 element Updates to Section 3.7.2 – Calculate the NOx element […]
eBrief No. 017/21 – Universal Social Charge
Revenue eBrief No. 017/21 03 February 2021 Universal Social Charge Tax and Duty Manual Part 18D-00-01 – Universal Social Charge – has been updated to reflect the following Finance Act 2020 changes: Extension of reduced rate of USC for medical card holders for a further year (extended to 2021) Increase in the USC rate threshold in […]
ROS availability
ROS availability To whom it may concern: Revenue’s online services will be unavailable on 01/02/2021 between 18:00 and 19:30 due to essential maintenance. This will impact our public facing services for Local Property Tax, Revenue Online Service for businesses, vehicle registration and myAccount during that period. We regret any inconvenience caused. Thank you for your patience. […]
eBrief No. 016/21 – Guidelines for conducting Compliance Interventions remotely during COVID-19
Revenue eBrief No. 016/21 29 January 2021 Guidelines for conducting Compliance Interventions remotely during COVID-19 A new Tax and Duty Manual – Guidelines for conducting Revenue Interventions remotely during Covid-19 – provides guidance to case workers when conducting compliance interventions during the Covid-19 Pandemic. The guidance includes: Initiating notifications via MyEnquiries Conducting virtual interviews Engaging with taxpayers […]
eBrief No. 015/21 – Tax Treatment of Foster Care Related Payments
Revenue eBrief No. 015/21 28 January 2021 Tax Treatment of Foster Care Related Payments Tax and Duty Manual Part 07-01-31 – Tax treatment of foster care related payments – has been updated to reflect changes made in Finance Act 2020. The Act provides an exemption from income tax for payments made by or on behalf of […]
Revenue publishes list of employers who received payments under the Employment Wage Subsidy Scheme in 2020
Revenue publishes list of employers who received payments under the Employment Wage Subsidy Scheme in 2020 The Employment Wage Subsidy Scheme (EWSS) replaced the Temporary Wage Subsidy Scheme (TWSS) from 1 September 2020 and is administered by Revenue on behalf of the Government. In 2020, over €1.4 billion was paid under the scheme to more […]
eBrief No. 011/21 – Relief for Contributions to Permanent Health Benefit Schemes and Tax Treatment of Benefits Received under Permanent Health Benefit SchemesUntitled
Revenue eBrief No. 011/21 27 January 2021 Relief for Contributions to Permanent Health Benefit Schemes and Tax Treatment of Benefits Received under Permanent Health Benefit Schemes Tax and Duty Manual Part 15-01-10 – Relief for Contributions to Permanent Health Benefit Schemes and Tax Treatment of Benefits Received under Permanent Health Benefit Schemes – has been updated […]
eBrief No. 012/21 – Queries regarding Restricted Shares held under other arrangements
Revenue eBrief No. 012/21 27 January 2021 Queries regarding Restricted Shares held under other arrangements Restricted shares under section 128D TCA 1997 must be held in a trust established by the employer or held under such other arrangements as the Revenue Commissioners may allow. The Share Schemes Manual – Chapter 8 on Restricted Shares has been […]
eBrief No. 013/21 – SAYE Schemes
Revenue eBrief No. 013/21 27 January 2021 SAYE Schemes Chapter 12 of the Share Schemes Manual has been updated to confirm that a “qualifying savings institution” for SAYE schemes includes a financial institution prescribed by the Minister for Finance. Following the withdrawal of the UK from the European Union, Statutory Instrument No. 357 of 2020 prescribed […]
eBrief No. 014/21 – EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC 6)
Revenue eBrief No. 014/21 27 January 2021 EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC 6) Tax and Duty Manual Part 33-03-33 – EU Mandatory Disclosure of Reportable Cross-Border Arrangements – has been updated to set out filing instructions where certain specified information in a disclosure is subject to Legal Professional Privilege (LPP). In such cases, […]
