Revenue eBrief No. 198/18

13 November 2018

Taxation of couriers

Tax and Duty Manuals Part 04-01-07 and Part 05-01-12 relating to the taxation of couriers have been updated.

Revenue has reviewed the circumstances surrounding the engagement of motor cycle and bicycle couriers. Part 04-01-07 now clarifies:

  • the tax treatment of motor cycle and bicycle couriers with effect from 1 January 2019
  • that the previous agreement set out in Appendix 1 will no longer apply.

The content of Part 05-01-12 has been incorporated into Part 04-01-07.