Revenue eBrief No. 087/22 – Cost of Living Allowance for Clergy
Revenue eBrief No. 087/22 08 April 2022 Cost of Living Allowance for Clergy Tax and Duty Manual Part 36-00-15 Representative Church Body Cost of Living Accommodation Allowance has been updated to include the 2021 rate. The examples have also been updated.
Revenue eBrief No. 085/22 – Examinership Caseworking Guidelines
Revenue eBrief No. 085/22 07 April 2022 Examinership Caseworking Guidelines Tax & Duty Manual (TDM) Examinership Caseworking Guidelines has been updated to reflect the extension of The Companies (Miscellaneous Provisions) (Covid-19) Act 2020 to 30 April 2022. The Act provides for the extension of an examinership by application to the Court to 150 days (previously 100 days).
Revenue eBrief No. 084/22 – Payment made without deduction of Income Tax
Revenue eBrief No. 084/22 06 April 2022 Payment made without deduction of Income Tax Tax and Duty Manual Part 42-04-66 – Payment made without deduction of income tax – has been updated to reflect the following: Section 6 is amended to reflect the Finance Act 2018 change which provides that re-grossed income under section 986A is chargeable […]
Revenue eBrief No. 083/22 – Payments on Termination of an Office or Employment or Removal from an Office or Employment
Revenue eBrief No. 083/22 05 April 2022 Payments on Termination of an Office or Employment or Removal from an Office or Employment Tax Duty Manual Part 05-05-19 – Payments on Termination of an Office or Employment or Removal from an Office or Employment, has been updated at paragraph 4.2 to reflect the conditions pertaining to the increase […]
Revenue seize drugs worth €129,000 in Wexford
Revenue seize drugs worth €129,000 in Wexford Today (05/04/2022), as part of an intelligence led operation, Revenue officers seized almost 6kgs of herbal cannabis and a small quantity of cocaine with a combined estimated value of €129,000, following a search, under warrant, of a premises in the Gorey area of County Wexford. The seizure was […]
Revenue eBrief No. 078/22 – EU Mandatory Disclosure of Reportable Cross-Border Arrangements
Revenue eBrief No. 078/22 01 April 2022 EU Mandatory Disclosure of Reportable Cross-Border Arrangements Tax and Duty Manual Part 33-03-03 – EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC6) – has been updated (in sections 2, 4 and 5) to reflect changes introduced by Finance Act 2021 and to provide additional guidance on the various hallmarks, filing obligations, […]
Revenue eBrief No. 079/22 – Childcare Services Relief
Revenue eBrief No. 079/22 01 April 2022 Childcare Services Relief Tax and Duty Manual Part 07-01-29 – Childcare Services Relief – has been updated as follows: The Covid-19 related temporary concession regarding the provision of childcare services in a child’s own home is being withdrawn from 30 April 2022. An individual cannot qualify for Childcare Services Relief (section […]
Revenue statistics show majority of businesses eligible for the Debt Warehouse are meeting tax payment obligations
Revenue statistics show majority of businesses eligible for the Debt Warehouse are meeting tax payment obligations Today (31/3/2022), Revenue confirmed it had written to the Minister for Finance, Paschal Donohoe, T.D., to provide an update on the Debt Warehousing Scheme. Under the scheme, businesses can temporarily ‘park’ certain Covid-19 related tax debts on an interest […]
Revenue eBrief No. 077/22 – Tax Treatment of Flight Crew Members
Revenue eBrief No. 077/22 30 March 2022 Tax Treatment of Flight Crew Members Tax and Duty Manual Part 05-05-29 – Tax Treatment of Flight Crew Members – has been updated and re-ordered to take account of an amendment to section 127B(1A) TCA 1997, as inserted by Finance Act 2021, which excludes non-resident flight crew from the charge to Irish tax, […]
Revenue eBrief No. 074/22 – Stock relief – farming trades
Revenue eBrief No. 074/22 28 March 2022 Stock relief – farming trades Tax and Duty Manual Part 23-02-02, sets out guidance on a tax deduction for farmers for increases in stock values, which is know as “stock relief” and is provided for by section 666 of the Taxes Consolidation Act 1997. This manual has been updated to reflect […]
