Revenue eBrief No. 055/22 – Relief for increase in carbon tax on farm diesel (section 664A TCA 1997)
Revenue eBrief No. 055/22 07 March 2022 Relief for increase in carbon tax on farm diesel (section 664A TCA 1997) Section 664A of the Taxes Consolidation Act 1997 provides for relief for expenditure incurred by farmers in respect of an increase in the carbon tax on farm diesel. Tax and Duty Manual Part 23-01-36 has been updated to […]
Revenue eBrief No. 051/22 – Community Employment Schemes and Job Initiative Projects
Revenue eBrief No. 51/22 02 March 2022 Community Employment Schemes and Job Initiative Projects Tax and Duty Manual Part 42-04-09 – Community Employment Schemes and Job Initiative Projects – has been updated to reflect the following changes: Page 2, paragraph 3: Guidance has been updated to reflect the procedures to be followed by employers from […]
Revenue eBrief No. 047/22 – Form P11D
Revenue eBrief No. 047/22 01 March 2022 Form P11D Tax and Duty Manual Part 05-03-08 – Form P11D has been updated to include a link to the relevant guidance material on share scheme reporting.
Revenue eBrief No. 048/22 – Changes to personal tax credits and standard rate cut-off point
Revenue eBrief No. 048/22 01 March 2022 Changes to personal tax credits and standard rate cut-off point Tax and Duty Manuals Parts 15-01-07 (Employee (PAYE) Tax Credit) and 15-01-44 (Earned Income Tax Credit) have been updated to reflect changes made by section 6 of the Finance Act 2021. Section 6 of the Finance Act 2021 increased a number […]
Revenue eBrief No. 049/22 – Benefit in kind on employer provided vehicles
Revenue eBrief No. 049/22 01 March 2022 Benefit in kind on employer provided vehicles Tax and Duty Manual Part 05-01-01b, BIK on employer provided vehicles, has been updated in section 6.3 to reflect changes made by Finance Act 2021 to the benefit in kind regime which applies to electric vehicles. The preferential benefit in kind regime was […]
Revenue eBrief No. 050/22 – Transborder Workers Relief COVID-19 Temporary Concession
Revenue eBrief No. 050/22 01 March 2022 Transborder Workers Relief COVID-19 Temporary Concession In March 2020, a range of concessionary measures, one of which related to Transborder Workers’ Relief, were introduced in light of the unprecedented impact of the COVID-19 pandemic. The concessionary measure applying to Transborder Workers’ Relief allowed an individual to avail of the relief while […]
Revenue seize 'roll your own' tobacco and cigarettes in Kinsale, Cork
Revenue seize 'roll your own' tobacco and cigarettes in Kinsale, Cork Today (01/03/2022), as a result of an intelligence led operation, Revenue officers seized 73 kgs of ‘roll your own’ tobacco and 360 cigarettes following a search, under warrant, of a residential premises in the Kinsale area of County Cork. The unstamped tobacco branded ‘Turner’, […]
Revenue eBrief No. 043/22 – VAT Treatment of Staff Secondments
Revenue eBrief No. 043/22 25 February 2022 VAT Treatment of Staff Secondments Tax and Duty Manual VAT Treatment of Staff Secondments has been updated to provide further clarity with regard to the VAT treatment of Staff Secondments.
Revenue eBrief No. 044/22 – Requests for clearance in death cases
Revenue eBrief No. 044/22 25 February 2022 Requests for clearance in death cases Revenue has published Tax and Duty Manual (TDM) Part 46-01-02 – Requests for clearance in death cases. This TDM explains the process for persons acting in a representative capacity to request clearance to distribute an estate after the death of a taxpayer. […]
Revenue eBrief No. 046/22 – VAT Groups
Revenue eBrief No. 046/22 25 February 2022 VAT Groups Tax and Duty Manual VAT Groups has been updated to clarify the effective date of VAT Group Applications.
