Revenue eBrief No. 011/23 – Income Tax (Employments) Regulations 2022 S.I. No. 690 of 2022
Revenue eBrief No. 011/23 17 January 2023 Income Tax (Employments) Regulations 2022 S.I. No. 690 of 2022 Tax and Duty Manual Part 42-04-71 – Income Tax (Employments) Regulations 2018 – has been updated to reflect the changes made to the Income Tax (Employments) Regulations 2018 S.I. No. 345 of 2018 as a result of the Income Tax (Employments) […]
Revenue eBrief No. 005/23 – Changes to standard rate tax band and personal tax credits
Revenue eBrief No. 005/23 16 January 2023 Changes to standard rate tax band and personal tax credits As part of Budget 2023 the Minister for Finance announced the introduction of an income tax package which included changes to the value of the standard rate tax band and a number of personal tax credits. These changes […]
Revenue eBrief No. 006/23 – Removal of Vietnam from the Generalised System of Preferences (GSP) scheme.
Revenue eBrief No. 006/23 16 January 2023 Removal of Vietnam from the Generalised System of Preferences (GSP) scheme The Tax and Duty Manual – Preferential Origin – Appendix 2– has been updated as set out below: Removal of Vietnam from the Generalised System of Preferences (GSP) scheme. When a country enters into a bilateral trade agreement with […]
Revenue eBrief No. 007/23 – Stamp Duty: Section 31C Tax and Duty Manual
Revenue eBrief No. 007/23 16 January 2023 Stamp Duty: Section 31C Tax and Duty Manual Part 5 of the Stamp Duties Consolidation Act (SDCA) 1999 legislates for various anti-avoidance provisions, the following related Stamp Duty Tax and Duty Manual has been updated with details on the interaction between certain sections. Section 31C SDCA 1999: Shares deriving value […]
Revenue eBrief No. 008/23 – Stamp Duty- Section 31D Tax and Duty Manual (TDM)
Revenue eBrief No. 008/23 16 January 2023 Stamp Duty- Section 31D Tax and Duty Manual (TDM) Part 5 of the Stamp Duties Consolidation Act (SDCA) 1999 legislates for various anti-avoidance provisions, the following related Stamp Duty Manual has been updated to provide information on the interaction between certain sections contained in Part 5. Tax and […]
Revenue eBrief No. 009/23 – Changes to the operation of 'Week 53' provisions
Revenue eBrief No. 009/23 16 January 2023 Changes to the operation of ‘Week 53’ provisions Tax and Duty Manual Part 42-04-07 – PAYE reviews where Week 53 applies, has been updated to reflect the Finance Act 2022 changes, as set out below. Amendment to section 480 of the Taxes Consolidation Act 1997, to provide that the Week 53 provisions […]
Revenue seize drugs worth €169,000 in Dublin
Revenue seize drugs worth €169,000 in Dublin Today (13/01/2023), as part of an intelligence led operation, Revenue officers seized 84,500 alprazolam tablets with an estimated value of €169,000 in the North Dublin Area. The seizure was made as a result of a joint operation conducted by Revenue’s Customs Service, the Garda National Drugs and Organised […]
Revenue seize herbal cannabis at Shannon Airport and cash at Dublin Airport
Revenue seize herbal cannabis at Shannon Airport and cash at Dublin Airport Today (13/01/2023), as a result of routine operations, Revenue officers seized over 10.5kgs of suspected herbal cannabis with an estimated value of over €210,000 at Shannon Airport. The illegal drugs were discovered concealed in parcels that had arrived in air cargo consignments from […]
Revenue eBrief No. 004/23 – Guidelines for agents or advisors acting on behalf of taxpayers
Revenue eBrief No. 004/23 11 January 2023 Guidelines for agents or advisors acting on behalf of taxpayers The Tax and Duty Manual Part 37-00-04b – Guidelines for agents or advisors acting on behalf of taxpayers – has been updated as set out below: – addition of information on registering as an IOSS intermediary (paragraph 2 and […]
Revenue eBrief No. 003/23 – Deduction for income earned in certain foreign states (Foreign Earnings Deduction)
Revenue eBrief No. 003/23 09 January 2023 Deduction for income earned in certain foreign states (Foreign Earnings Deduction) Tax and Duty Manual Part 34-00-09 – Deduction for income earned in certain foreign states (Foreign Earnings Deduction) – has been updated to reflect the extension of the relief, by Finance Act 2022, to the 2025 year […]
