Revenue eBrief No. 031/19
22 February 2019
National Co-op Farm Relief Services operators
Tax and Duty Manual Part 42-04-55 sets out the tax treatment in relation to services provided by the National Co-op Farm Relief Services (FRS). The tax treatment of the services depends on the nature of the engagement.
The Manual has been updated at paragraph 2 to clarify that PRSI Class A applies when an operator is engaged with FRS for more than 12 months.