Revenue eBrief No. 035/23 – Stamp Duty Manual – "Schedule 1 to Stamp Duties Consolidation Act 1999" – Updated
Revenue eBrief No. 035/23 23 February 2023 Stamp Duty Manual – “Schedule 1 to Stamp Duties Consolidation Act 1999” – Updated Schedule 1 to the Stamp Duties Consolidation Act (SDCA) 1999 lists, in alphabetical order, the various instruments which are within the charge to stamp duty. Schedule 1 – Tax and Duty Manual has been updated to reflect […]
Revenue eBrief No. 036/23 – Pensions Manual Updated
Revenue eBrief No. 036/23 23 February 2023 Pensions Manual Updated The Revenue Pensions Manual is updated by the insertion of a new Appendix V which sets out the appropriate method to be used to calculate the present value of the pension lump sum for the purposes of the Standard Capital Superannuation Benefit (SCSB) calculation. It […]
Revenue seize tobacco, cigarettes and herbal cannabis worth almost €4.9 million
Revenue seize tobacco, cigarettes and herbal cannabis worth almost €4.9 million Yesterday (22/02/2023), as a result of routine operations, Revenue officers examining parcels at a premises in Athlone seized over 17.9kgs of herbal cannabis worth almost €359,000. The illegal drugs were discovered in two parcels which had originated in Spain and Italy and were destined […]
Revenue eBrief No. 034/23 – Help to Buy (HTB)
Revenue eBrief No. 034/23 21 February 2023 Help to Buy (HTB) Tax and Duty Manual Part 15-01-46 – Help to Buy (HTB) – has been updated as follows: To confirm that Finance Act 2022 extended the enhanced HTB relief to 31 December 2024. Paragraph 5. What is a Qualifying Residence? – is updated to include […]
Revenue seize alcohol worth almost €89,000 at Rosslare Europort
Revenue seize alcohol worth almost €89,000 at Rosslare Europort Last Wednesday (15/02/2023), as a result of routine operations, Revenue officers seized over 22,230 litres of beer at Rosslare Europort. The smuggled beer of multiple brands has an estimated retail value of almost €89,000, representing a potential loss to the Exchequer of over €41,500. The beverages […]
Revenue eBrief No. 031/23 – Stamp Duty Manual – Section 81D relief on certain leases of farmland
Revenue eBrief No.031/23 15 February 2023 Stamp Duty Manual – “Section 81D relief on certain leases of farmland” – Updated Section 81D of the Stamp Duties Consolidation Act (SDCA) 1999 provides for relief from stamp duty (subject to State aid rules) in respect of certain leases of farmland executed (signed, sealed or both) on or […]
Revenue eBrief No. 032/23 – Share Schemes Manual – Chapter 13 updated
Revenue eBrief No. 032/23 16 February 2023 Share Schemes Manual – Chapter 13 updated Chapter 13 (Growth Shares) of the Share Schemes Manual has been updated. The main changes are in respect of updated examples and inclusion of a link to Shares Schemes Manual Chapter 15 for comprehensive guidance on filing the employer return.
Revenue eBrief No. 033/23 – Claiming tax relief for Health Expenses
Revenue eBrief No.033/23 16 February 2023 Claiming tax relief for Health Expenses Tax and Duty Manual Part 15-01-12 ‘Health Expenses – Qualifying Expenses’ has been updated in respect of the flat rate expense amount allowable regarding certain kidney patients (at section 10.6) and children with life threatening illnesses (at section 12). The examples throughout the manual have also been updated […]
Revenue seize almost 8 million cigarettes at Dublin Port
Revenue seize almost 8 million cigarettes at Dublin Port Yesterday (13/02/2023), as a result of routine operations, and with the assistance of Revenue’s mobile x-ray scanner and detector dog Milo, Revenue officers seized approximately 8 million cigarettes at Dublin Port. The cigarettes have an estimated retail value of €6.32 million, representing a potential loss to […]
Revenue seize cash and alcohol worth €105,000 at Dublin Port and Rosslare Europort
Revenue seize cash and alcohol worth €105,000 at Dublin Port and Rosslare Europort Today (09/02/2023), at Gorey District Court, Revenue officers were granted a three-month cash detention order by Judge John Cheatle. This followed the seizure of €9,250 on Tuesday (07/02/2023) at Rosslare Europort. The cash was discovered as a result of routine profiling by […]
