Revenue eBrief No. 093/21 – Real Estate Investment Trusts (REITs)
Revenue eBrief No. 093/21 04 May 2021 Real Estate Investment Trusts (REITs) Tax and Duty Manual Part 25a-00-01, which provides guidance on the taxation of Real Estate Investment Trusts (REITs), has been updated to reflect changes made by Finance Act 2019. The changes are in respect of: Applying the “wholly and exclusively” test when calculating profits available […]
Revenue eBrief No. 092/21 – Accounting for Mineral Oil Tax Manual
Revenue eBrief No. 092/21 04 May 2021 Accounting for Mineral Oil Tax Manual Appendix I of the Accounting for Mineral Oil Tax Manual has been updated to reflect changes to the Excise Duty Rates that apply from 1 May 2021. The historic rates of Mineral Oil Tax in Appendix XI have also been updated.
Revenue eBrief No. 091/21 – Horticultural Repayment Relief Guide
Revenue eBrief No. 091/21 04 May 2021 Horticultural Repayment Relief Guide The Horticultural Repayment Relief Guide has been updated (section 3.2) in line with the amendments to the “pre-determined rates” for this relief in Finance Act 2020. Appendix 1 has been added to show the Historical Net Rates of Repayment.
