Revenue eBrief No. 232/22 – Cycle to Work Scheme – has been updated
Revenue eBrief No. 232/22 23 December 2022 Cycle to Work Scheme – Finance Act 2022 updates Tax and Duty Manual – Part 05-01-01g – The Provision of bikes and safety equipment (the Cycle to Work Scheme) – has been updated in Section 7 to reflect the Finance Act 2022 amendments. The guidance now includes a definition of cargo […]
Revenue eBrief No. 233/22 – Rent Tax Credit
Revenue eBrief No. 233/22 23 December 2022 Rent Tax Credit Tax and Duty Manual Part 15-01-11A (Rent Tax Credit) outlines the conditions which must be met in order for an individual to be eligible to claim the new rent tax credit. This credit was introduced by the Finance Act 2022 and is available for the tax years 2022 to […]
Revenue eBrief No. 234/22 – Preliminary Income Tax Direct Debit Guidelines
Revenue eBrief No. 234/22 23 December 2022 Preliminary Income Tax Direct Debit Guidelines Tax and Duty Manual ‘Preliminary Income Tax Direct Debit Guidelines‘ has been updated at Appendix 4 to include the following information: “If you have more than one Direct Debit, each Direct Debit needs to be updated separately”
Revenue eBrief No. 224/22 – VAT treatment of dental services
Revenue eBrief No. 224/22 22 December 2022 VAT treatment of dental services A new Tax and Duty Manual – VAT treatment of dental services – has been published.
Revenue eBrief No. 225/22 – Update to Share Schemes Manual – Chapter 14
Revenue eBrief No. 225/22 22 December 2022 Update to Share Schemes Manual – Chapter 14 Tax and Duty Manual Share Schemes – Chapter 14 – Cash Settled Share Awards – has been updated to include a reference to Chapter 15, for further guidelines on how to file Form ESA.
Revenue eBrief No. 226/22 – Tax and Duty Manual Part 05-02-10 – Road Haulier Drivers (Employees) – Subsistence Rates – has been updated
Revenue eBrief No. 226/22 22 December 2022 Tax and Duty Manual Part 05-02-10 – Road Haulier Drivers (Employees) – Subsistence Rates – has been updated. Tax and Duty Manual Part 05-02-10 – Road Haulier Drivers (Employees) – Subsistence Rates – has been updated as follows: Paragraph 2 – reimbursement of subsistence expenses based on Civil Service […]
Revenue seize drugs worth €107,000 in Kildare
Revenue seize drugs worth €107,000 in Kildare Yesterday (21/12/2022), as part of an intelligence led operation, Revenue officers seized approximately 5kgs of herbal cannabis and a small quantity of diamorphine with a combined estimated value of €107,000, following the search of a residential premises, under warrant, in the Newbridge area of County Kildare. €31,000 cash […]
Revenue seize herbal cannabis worth €178,000 at Dublin Airport
Revenue seize herbal cannabis worth €178,000 at Dublin Airport Yesterday (21 December 2022), as a result of routine operations and with the assistance of detector dog Enzo, Revenue officers seized 8.9kilograms of herbal cannabis with an estimated value of €178,000, at Dublin Airport. The illegal drugs were discovered concealed in parcels described as ‘Vehicle Accessories […]
Revenue eBrief No. 220/22 – Tax treatment of payments received under the Basic Income for the Arts Pilot Scheme
Revenue eBrief No. 220/22 22 December 2022 Tax treatment of payments received under the Basic Income for the Arts Pilot Scheme The Basic Income for the Arts (BIA) pilot scheme was launched in April 2022. The scheme is administered by the Department of Tourism, Culture, Arts, Gaeltacht, Sports and Media and is open to eligible artists and […]
Revenue eBrief No. 221/22
Revenue eBrief No. 221/22 22 December 2022 Payment and receipt of interest and royalties without deduction of income tax Tax and Duty Manual Part 08-03-06 – Payment and Receipt of Interest and Royalties without Deduction of Income Tax – has been updated to: clarify Revenue’s interpretation of the meaning of bona fide banking business in the State, […]
