Revenue eBrief No. 240/21 – VAT Groups
Revenue eBrief No. 240/21 31 December 2021 VAT Groups The VAT Groups Tax and Duty Manual (TDM) has been published to outline the VAT treatment that will take effect on enactment of Finance Act 2021. In addition, the TDM VAT and Charities has been archived. This manual is no longer relevant as the contents are available on Revenue’s website.
Revenue eBrief No. 241/21 – Share Schemes Manuals
Revenue eBrief No. 241/21 31 December 2021 Share Schemes Manuals A number of updates have been made to the Share Schemes Tax and Duty Manuals. The main changes are highlighted below. Chapter 2 – Restricted Stock Units (RSUs) Additional information is included in section 2.6 regarding the exemption from Employer’s PRSI. Section 2.7.4 is updated in respect of the temporary filing […]
Revenue eBrief No. 239/21 – Vehicle Registration Tax Manual – Section 1
Revenue eBrief No. 239/21 30 December 2021 Vehicle Registration Tax Manual – Section 1 The following Vehicle Registration Tax (VRT) Tax and Duty Manuals have been updated to reflect changes in Finance Act 2021. VRT Manual Section 1: Updates to Section 3.4.2 – Verification of CO2 Emissions. VRT Manual Section 1A: Updates to Section 4.2 – VRT Categories, EU […]
Revenue eBrief No. 238/21 – Stamp Duty Insurance Levies (SDIL) January 2022 filings – updated SDIL Forms available
Revenue eBrief No. 238/21 24 December 2021 Stamp Duty Insurance Levies (SDIL) January 2022 filings – updated SDIL Forms available Levies on certain premiums of insurance (non-life) and contributions to insurance compensation fund January 2022 filings – updated Form SDCA125 available A new version of Form SDCA125 is now available on the Revenue website in the […]
Revenue eBrief No. 235/21 – Finance Act 2021 – VAT Notes for Guidance
Revenue eBrief No. 235/21 23 December 2021 Finance Act 2021 – VAT Notes for Guidance Value-Added Tax Notes for Guidance – Finance Act 2021 – are now available on the Revenue website.
Revenue eBrief No. 233/21 – Irish Real Estate Fund (IREF) January 2022 filings – updated Form IREF available
Revenue eBrief No. 233/21 22 December 2021 Irish Real Estate Fund (IREF) January 2022 filings – updated Form IREF available A new version of the Form IREF is now available on the Revenue website in the Related Forms panel. Irish Real Estate Funds (IREFs) with accounting periods ending between 1 January 2021 and 30 June 2021 are […]
Revenue eBrief No. 234/21 – Review of Opinions/Confirmations
Revenue eBrief No. 234/21 22 December 2021 Review of Opinions/Confirmations Tax and Duty Manual Part 37-00-41 – Review of Opinions or Confirmations – has been updated to provide guidance to taxpayers who wish to continue to rely on an opinion or confirmation issued by Revenue in the period between 1 January and 31 December 2016, in respect […]
Revenue seize drugs worth €480,000 in Athlone and Dublin
Revenue seize drugs worth €480,000 in Athlone and Dublin Yesterday, (21/12/2021), as part of routine operations, Revenue officers examining parcels at a premises in Athlone seized illegal drugs worth over €300,000 including almost 5kgs of ketamine, 3.4kgs of Chloromethcathinone (CMC) crystals and 1.25 litres of Gamma-Hydroxybutyrate (GHB). The illegal drugs originated in the Netherlands and were […]
Revenue eBrief No. 230/21 – Relief for certain income from leasing of farm land
Revenue eBrief No. 230/21 20 December 2021 Relief for certain income from leasing of farm land Tax and Duty Manual Part 23-01-23 – Relief for certain income from leasing of farm land – has been updated to confirm that “lease”, “lessee”, “lessor” and “rent” have the same meanings respectively as in Chapter 8 of Part 4. New examples have been […]
Revenue eBrief No. 229/21 – PAYE Exclusion Orders
Revenue eBrief No. 229/21 16 December 2021 PAYE Exclusion Orders Tax and Duty Manual Part 42-04-01 – PAYE Exclusion Orders – has been updated as follows: Section 2 – What is a PAYE Exclusion Order? – has been amended to highlight that an employer is relieved from the obligation to deduct both Income Tax and USC where an Exclusion […]
