Revenue eBrief No. 106/22 – Stamp Duty Tax and Duty Manual "Section 83D Residential Development Refund Scheme" updated
Revenue eBrief No. 106/22 06 May 2022 Stamp Duty Tax and Duty Manual “Section 83D Residential Development Refund Scheme” updated Section 83D of the Stamp Duties Consolidation Act 1999 provides for a refund of the difference between the stamp duty rate on non-residential property of 2% that applied prior to 11 October 2017 and subsequent […]
Revenue eBrief No. 104/22 – Exempt Unit Trusts (EUTs)
Revenue eBrief No. 104/22 05 May 2022 Exempt Unit Trusts (EUTs) Tax and Duty Manual Part 27-01-01, which provides for guidance regarding EUTs and the basis of their exemption from tax, has been updated to: reference the updated Form EUT1 and the relevant details required to be disclosed therein, and remove old references to the introduction of […]
Revenue eBrief No. 105/22 – Import of Motor Vehicles from the UK
Revenue eBrief No. 105/22 05 May 2022 Import of Motor Vehicles from the UK Tax and Duty Manual Import of Motor Vehicles from the UK has been updated to provide additional guidance on how to register for C&E to facilitate the submission of an import declaration using the import declaration portal in the Customs import system, […]
Revenue seize drugs worth €297,000 in Dublin
Revenue seize drugs worth €297,000 in Dublin Yesterday (03/05/2022), as a result of routine profiling, Revenue officers examining parcels at two premises in Dublin seized a variety of drugs with an estimated value of €297,000. The seizures included 10kgs of herbal cannabis, 30,400 Benzodiazepine tablets and 10,600 Zopiclone tablets. Smaller quantities of ephedrine and ecstasy tablets, butane […]
+Revenue eBrief No. 103/22 – Taxation of Part Time Lecturers/Teachers/Trainers
Revenue eBrief No. 103/22 03 May 2022 Taxation of Part Time Lecturers/Teachers/Trainers Tax and Duty Manual Part 05-01-11 – Taxation of Part Time Lecturers/Teachers/Trainers – has been updated as follows:- Inclusion of the updated Code of Practice for Determining Employment Status at paragraph 1; Inclusion of an example of employee status at paragraph 2; Incorporation of an Appendix 2 and […]
Revenue seize alcohol worth over €61,000 at Rosslare Europort
Revenue seize alcohol worth over €61,000 at Rosslare Europort Last Friday (29/04/2022), as a result of routine profiling, Revenue officers seized approximately 15,000 litres of beer and 5 litres of wine at Rosslare Europort, following the search of an Irish registered truck that had disembarked a ferry from Dunkirk, France. The smuggled alcohol has an […]
+Revenue eBrief No. 103/22 – Taxation of Part Time Lecturers/Teachers/Trainers
Revenue eBrief No. 103/22 03 May 2022 Taxation of Part Time Lecturers/Teachers/Trainers Tax and Duty Manual Part 05-01-11 – Taxation of Part Time Lecturers/Teachers/Trainers – has been updated as follows:- Inclusion of the updated Code of Practice for Determining Employment Status at paragraph 1; Inclusion of an example of employee status at paragraph 2; Incorporation of an Appendix 2 and […]
Revenue seize drugs worth €2 million in Louth
Revenue seize drugs worth €2 million in Louth Last Friday (29/04/2022), as part of an intelligence led operation, Revenue officers seized approximately 100kgs of herbal cannabis with an estimated value of €2 million, following a search, under warrant, of a premises in the Drogheda area of County Louth. The seizure was made as a result […]
Revenue eBrief No. 098/22 – Horticultural Repayment Relief Guide
Revenue eBrief No. 098/22 29 April 2022 Horticultural Repayment Relief Guide Tax and Duty Manual – Guide to Horticultural Production Relief – has been updated (section 3.2) to reflect changes to the Excise Duty Rates and the “pre-determined rates” that take effect from the 1 May 2022. Appendix 1 (Historical Net Rates of Repayment) has also […]
Revenue eBrief No. 097/22 – Provision of Services in Irish
Revenue eBrief No. 097/22 28 April 2022 Provision of Services in Irish Tax and duty Manual Part 37-00-38 – Provision of Services in Irish – has been updated to include information relating to the Official Languages (Amendment) Act 2021 and its forthcoming changes.
