eBrief 008/22 – Charitable Donation Scheme Tax relief for donations to approved bodies
Revenue eBrief No. 008/22 18 January 2022 Charitable Donation Scheme Tax relief for donations to approved bodies Tax and Duty Manual Part 36-00-17 – Charitable Donation Scheme: Tax relief for donations to approved bodies – has been updated in Paragraph 6 to reflect an amendment in Finance Act 2021. This amendment provides that where a body […]
Revenue eBrief No. 004/22 – Pre-letting expenditure in respect of vacant residential premises
Revenue eBrief No. 004/22 18 January 2022 Pre-letting expenditure in respect of vacant residential premises Tax and Duty Manual Part 04-08-11, dealing with pre-letting expenditure in respect of vacant residential premises, has been updated to reflect that Finance Act 2021 has extended until 31 December 2024 the period during which qualifying pre-letting expenditure (incurred in […]
Revenue eBrief No. 005/22 – Charitable Tax Exemption
Revenue eBrief No. 005/22 18 January 2022 Charitable Tax Exemption Tax and Duty Manual Part 07-01-06, concerning the Charitable Tax Exemption, has been updated in paragraph 7 to reflect the amendment in Finance Act 2021 which provides that the Charitable Donation Scheme can be availed of by eligible charities that have amalgamated or re-organised and […]
Revenue eBrief No. 002/22 – Amendments made by Finance Act 2021 to section 486C TCA 1997, start -up relief for companies.
Revenue eBrief No. 002/22 17 January 2022 Amendments made by Finance Act 2021 to section 486C TCA 1997, start -up relief for companies. The Tax and Duty Manual Part 15-03-03 has been updated to incorporate the amendments to section 486C TCA 1997 introduced by Finance Act 2021. These changes relate to the relevant time periods for which […]
Revenue eBrief No. 003/22 – Repayment of appropriate tax to first time purchasers section 266A TCA 1997
Revenue eBrief No. 003/22 17 January 2022 Repayment of appropriate tax to first time purchasers section 266A TCA 1997 The contents of Tax and Duty Manual Part 08-04-10 “Repayment of appropriate tax to first time purchasers – section 266A TCA 1997” are no longer relevant as claims under section 266A were to be made in the […]
Revenue reminds businesses impacted by Covid restrictions of available supports
Revenue reminds businesses impacted by Covid restrictions of available supports Today (13/01/2022), Revenue reminded businesses that are significantly impacted by the public health restrictions that came into effect on 20 December 2021 of the supports available to them and how they can be accessed. The Covid Restriction Support Scheme (CRSS) is available for businesses in […]
Revenue seize herbal cannabis worth €114,800 at Dublin Airport
Revenue seize herbal cannabis worth €114,800 at Dublin Airport Last Monday (10/01/2022), Revenue Officers, with the assistance of detector dog Enzo, seized 5.5kgs of herbal cannabis with an estimated value of approximately €114,800 at Dublin Airport. The drugs were discovered concealed in a box described as ‘wedding invitations’ that had arrived in a consigned from […]
Revenue eBrief No. 001/22 – Section 481 Film Corporation Tax Credit
Revenue eBrief No. 001/22 12 January 2022 Section 481 Film Corporation Tax Credit Tax and Duty Manual Part 15-02-04 has been updated to reflect the legislative amendment, introduced in Finance Act 2021, confirming that payments made directly by a qualifying company, in respect of labour only services by an individual for the purposes of a qualifying film, […]
Revenue seize drugs worth €1.63m in Clondalkin, Dublin
Revenue seize drugs worth €1.63m in Clondalkin, Dublin Yesterday (06/01/2022), as part of an intelligence led operation, Revenue officers seized 155 kgs of cannabis resin and 35 kgs of herbal cannabis with an estimated value of approximately €1.63m, when a vehicle was stopped and searched in the Clondalkin area of Dublin. The seizure was made […]
Revenue Publishes Headline Results for 2021
Revenue publishes headline results for 2021 Today (06/01/2022), Revenue published preliminary results for 2021 including tax and duty collected, services provided to customers, compliance rates and yield from risk focussed interventions. Also published today is information on Revenue’s continued delivery of critical Covid-19 Government supports to businesses affected by the pandemic, Local Property Tax statistics […]
