News

February 2023

03 February 2023
Revenue eBrief No. 027/23 - Extended deadline for claims under the Temporary Business Energy Support Scheme (TBESS)

02 February 2023
Revenue eBrief No.026/23 - Guidance on Interest Limitation Rule

Revenue update on 2022 PAYE Tax Returns – over 120,000 claims for Rent Tax Credit

01 February 2023
Revenue eBrief No. 024/23 – Stamp Duty Tax and Duty Manual Section 81C: Farm Consolidation Relief updated

Revenue seize herbal cannabis worth over €240,000 at Shannon Airport

January 2023

31 January 2023
Important notice about September claims for TBESS

Revenue eBrief No.023/23 - Customs Export Procedures Manual

30 January 2023
Career opportunities

Revenue eBrief No. 021/23

Revenue eBrief No.020/23 - Gaming and Amusement Licence Compliance Procedures Manual

Revenue eBrief No.022/23 - The Liquor (Excise) Licence Compliance Procedures manual

Revenue seize cash to the value of over €250,000 at Dublin Port

ROS availability

27 January 2023
Revenue eBrief No.019/23 - Special Assignee Relief Programme (SARP)

26 January 2023
Revenue seize alcohol worth over €92,000 at Rosslare Europort

Revenue seize herbal cannabis worth over €460,000 at Dublin Airport

25 January 2023
Revenue eBrief No. 017/23 – Section 83D Residential development refund scheme

Revenue eBrief No. 018/23 - Country-by-Country Reporting - Data Access & Usage

24 January 2023
Revenue update for PAYE Taxpayers – 370,000 2022 returns processed

20 January 2023
Revenue eBrief No. 014/23 - Stamp Duties Consolidation Act 1999 - Notes for Guidance updated

Revenue eBrief No. 015/23 - VAT zero-rating of Covid-19 Testing Kits

Revenue eBrief No. 016/23 - Updated Stamp Duty Tax and Duty Manuals

18 January 2023
Revenue seize herbal cannabis at Shannon Airport and cigarettes and tobacco in Waterford City

17 January 2023
Revenue eBrief No. 010/23 – Review of Opinions/Confirmations

Revenue eBrief No. 011/23 – Income Tax (Employments) Regulations 2022 S.I. No. 690 of 2022

Revenue eBrief No. 012/23 – Enhanced Reporting Requirements

Revenue eBrief No. 013/23 - Updated guidance on the Level 1 Compliance Programme – Debt Warehouse Scheme

16 January 2023
Revenue eBrief No. 005/23 – Changes to standard rate tax band and personal tax credits

Revenue eBrief No. 006/23 - Removal of Vietnam from the Generalised System of Preferences (GSP) scheme.

Revenue eBrief No. 007/23 – Stamp Duty: Section 31C Tax and Duty Manual

Revenue eBrief No. 008/23 – Stamp Duty- Section 31D Tax and Duty Manual (TDM)

Revenue eBrief No. 009/23 – Changes to the operation of 'Week 53' provisions

13 January 2023
Revenue seize drugs worth €169,000 in Dublin

Revenue seize herbal cannabis at Shannon Airport and cash at Dublin Airport

11 January 2023
Revenue eBrief No. 004/23 – Guidelines for agents or advisors acting on behalf of taxpayers

09 January 2023
Revenue eBrief No. 003/23 - Deduction for income earned in certain foreign states (Foreign Earnings Deduction)

06 January 2023
Revenue eBrief No. 001/23 – Universal Social Charge

Revenue eBrief No. 002/23 – Large Corporates Division: Co-Operative Compliance Framework

Revenue seize 120,000 cigarettes in County Meath

05 January 2023
Revenue publishes headline results for 2022

Revenue seize cocaine worth over €339,000 in Dublin

03 January 2023
Warning: Latest email scam

December 2022

30 December 2022
Revenue eBrief No. 236/22 – VAT treatment of Printing and Printed Matter

29 December 2022
Revenue eBrief No. 235/22 – VAT and Employer Income Tax/PRSI/USC/LPT

23 December 2022
Revenue eBrief No. 231/22 - Guidance on Part 35A Transfer Pricing

Revenue eBrief No. 227/22 -Payments on Termination of an Office or Employment or Removal from an Office or Employment - has been updated

Revenue eBrief No. 228-22 - Sea-going Naval Personnel Tax Credit - has been updated

Revenue eBrief No. 229/22 - Tax and Duty Manual Part 05-01-01b Updated

Revenue eBrief No. 230/22 - Customs Export Procedures Manual

Revenue eBrief No. 232/22 - Cycle to Work Scheme - has been updated

Revenue eBrief No. 233/22 - Rent Tax Credit

Revenue eBrief No. 234/22 – Preliminary Income Tax Direct Debit Guidelines

22 December 2022
Revenue eBrief No. 220/22 - Tax treatment of payments received under the Basic Income for the Arts Pilot Scheme

Revenue eBrief No. 221/22

Revenue eBrief No. 222/22 - Tax treatment of payments received under the Brexit Voluntary Permanent Cessation Scheme

Revenue eBrief No. 223/22 - Accelerated Capital Allowances for Farm Safety Equipment manual

Revenue eBrief No. 224/22 - VAT treatment of dental services

Revenue eBrief No. 225/22 - Update to Share Schemes Manual - Chapter 14

Revenue eBrief No. 226/22 - Tax and Duty Manual Part 05-02-10 - Road Haulier Drivers (Employees) - Subsistence Rates - has been updated

Revenue seize drugs worth €107,000 in Kildare

Revenue seize herbal cannabis worth €178,000 at Dublin Airport

21 December 2022
Revenue eBrief No. 216/22 - Section 110: Entitlement to Treatment

Revenue eBrief No. 217/22 - Capital Acquisitions Tax Manual Part 12: Business Relief

Revenue eBrief No. 218/22 - Research and Development (R&D) Tax Credit: Appointment of experts to assist in audits

Revenue eBrief No. 219/22 - Updated guidelines for the Temporary Business Energy Support Scheme (TBESS

Revenue make the first payments under the TBESS

20 December 2022
Revenue eBrief No. 215/22 - Import of Motor Vehicles from the UK

Revenue seize cigarettes in Waterford and herbal cannabis in Dublin

19 December 2022
Revenue eBrief No. 212/22 - Betting Duty Returns and Payments Compliance Procedures Manual

Revenue eBrief No. 213/22 - eRCT System - additional guidance on the Bulk Rate Review (BRR)

Revenue eBrief No. 214/22 - VAT Notes for Guidance

16 December 2022
Revenue eBrief No. 211/22 - MyEnquiries

14 December 2022
Holiday opening arrangements 2022

09 December 2022
Revenue eBrief No. 207/22 - Real Estate Investment Trusts (REITs)

Revenue eBrief No. 208/22 - Securitisation Regulation: Notification of Investment

Revenue eBrief No. 209/22 - Preparation of Accounts for Revenue Purposes, Treatment of Debtors, Creditors and Work-in-Progress in Professional Accounts

Revenue eBrief No. 210/22 - Revisions to The Administration & Control of Tax Warehouses Manuals: Part 2 - Breweries, Micro-Breweries and Cider Manufacturers and Part 3 - Distilleries

Revenue seize drugs worth over €361,000 in Dublin

08 December 2022
Revenue seize over €425,000 cash at Dublin Port

06 December 2022
Revenue eBrief No. 206/22 - Updated guidelines for the Temporary Business Energy Support Scheme (TBESS)

Revenue invites eligible businesses to make claims under the TBESS

Revenue publishes list of tax defaulters

05 December 2022
Revenue seize herbal cannabis in Kilkenny

02 December 2022
Revenue eBrief No. 204/22 - Capital Gains Tax (CGT) – S604A TCA 1997 updates including Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 changes

Revenue eBrief No. 205/22 - Irish Real Estate Funds (IREF) January 2022 filing - updated Form IREF available