Revenue seize drugs worth €366,000 in Dublin
Today (21/01/2022), as a result of routine profiling, Revenue officers examining parcels at two premises in Dublin seized just over 17.8 kgs of herbal cannabis, 2 litres of synthetic cannabinoids, 5,130 Diazepam tablets and 40 Benzodiazepine tablets, with an estimated value of approximately €366,000. The illegal drugs were discovered with the assistance of detector dogs […]
Revenue eBrief 013/2022 – Non-Residents and Tax Credits
Revenue eBrief No. 013/22 20 January 2022 Non-Residents and Tax Credits Tax and Duty Manual Part 45-01-01 – Section 1032 Taxes Consolidation Act 1997- Restriction on certain reliefs – has been updated to reflect the amendments inserted by the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020.
Revenue eBrief 014/2022 – Universal Social Charge
Revenue eBrief No. 014/22 20 January 2022 Universal Social Charge Tax and Duty Manual Part 18D-00-01 – Universal Social Charge – has been updated to reflect the following Finance Act 2021 changes; Increase in the USC rate threshold in line with increases to the National Minimum Wage (Paragraph 4) Exemption of income in respect of the Pandemic […]
Revenue seize drugs and cigarettes at Dublin Airport
Revenue seize drugs and cigarettes at Dublin Airport Yesterday (19/01/2022), as a result of routine operations, Revenue Officers seized over 7.8 kgs of herbal cannabis with an estimated value of approximately €157,200. The drugs, which were concealed in a box described as ‘drones’, were discovered in an air cargo consignment that had arrived into the […]
Revenue eBrief 011/2022 – Revenue documentation to verify personal addresses for non-Revenue purposes
Revenue eBrief No. 011/22 19 January 2022 Revenue documentation to verify personal addresses for non-Revenue purposes Tax and Duty Manual Part 37-00-16 has been created to provide guidance on requests for verification of personal addresses for non-Revenue purposes. Tax and Duty Manual Part 37-00-15 has also been updated to inform staff of how ROS Administrators can […]
Revenue eBrief 012/2022 – eCG50 – Guide for Applicants
19 January 2022 eCG50 – Guide for Applicants Tax and Duty Manual Part 42-03-01a provides guidance on the online eCG50 application processing system. The TDM has been amended as follows: References to ‘market assets’ have been deleted from paragraphs 4 and 6 Figure 4 has been updated Information has been added to paragraph 4.8 on the issuing of a […]
eBrief 009/2022 – High income individuals' restriction – income chargeable to tax at the standard rate in joint assessment cases
Revenue eBrief No. 009/22 19 January 2022 High income individuals’ restriction – income chargeable to tax at the standard rate in joint assessment cases Tax and Duty Manual Part 15-02a-02, dealing with the high income individuals’ restriction, has been amended to reflect the increase from €26,300 to €27,800 in the standard rate cut off point […]
Revenue eBrief 010/2022 – Pensions Manual Update
Revenue eBrief No. 010/22 19 January 2022 Pensions Manual Update Pensions Manual Chapter 4, which deals with contributions to pension schemes by employers, has now been updated in Paragraph 4.9 to reflect an amendment in Finance Act 2021 to section 774(6) of the Taxes Consolidation Act 1997. The amendment provides that tax relief is available for […]
eBrief 006/22 – Credit in respect of tax deducted from emoluments of certain directors and employees
Revenue eBrief No. 006/22 18 January 2022 Credit in respect of tax deducted from emoluments of certain directors and employees Tax and Duty Manual Part 42-04-59 – Credit in respect of tax deducted from emoluments of certain directors and employees – has been amended in section 6 to reflect the update to the debt warehousing […]
eBrief 007/22 – Sea-going Naval Personnel Tax Credit
Revenue eBrief No. 007/22 18 January 2022 Sea-going Naval Personnel Tax Credit Tax and Duty Manual Part 15-01-48, the Sea-going Naval Personnel Tax Credit, has been updated to reflect changes made to the credit by Finance Act 2021. Finance Act 2021 extends the availability of the Sea-going Naval Personnel Tax Credit to the 2022 year of assessment. The […]