Revenue eBrief No. 005/22 – Charitable Tax Exemption
Revenue eBrief No. 005/22 18 January 2022 Charitable Tax Exemption Tax and Duty Manual Part 07-01-06, concerning the Charitable Tax Exemption, has been updated in paragraph 7 to reflect the amendment in Finance Act 2021 which provides that the Charitable Donation Scheme can be availed of by eligible charities that have amalgamated or re-organised and […]
Revenue eBrief No. 004/22 – Pre-letting expenditure in respect of vacant residential premises
Revenue eBrief No. 004/22 18 January 2022 Pre-letting expenditure in respect of vacant residential premises Tax and Duty Manual Part 04-08-11, dealing with pre-letting expenditure in respect of vacant residential premises, has been updated to reflect that Finance Act 2021 has extended until 31 December 2024 the period during which qualifying pre-letting expenditure (incurred in […]
eBrief 008/22 – Charitable Donation Scheme Tax relief for donations to approved bodies
Revenue eBrief No. 008/22 18 January 2022 Charitable Donation Scheme Tax relief for donations to approved bodies Tax and Duty Manual Part 36-00-17 – Charitable Donation Scheme: Tax relief for donations to approved bodies – has been updated in Paragraph 6 to reflect an amendment in Finance Act 2021. This amendment provides that where a body […]
eBrief 007/22 – Sea-going Naval Personnel Tax Credit
Revenue eBrief No. 007/22 18 January 2022 Sea-going Naval Personnel Tax Credit Tax and Duty Manual Part 15-01-48, the Sea-going Naval Personnel Tax Credit, has been updated to reflect changes made to the credit by Finance Act 2021. Finance Act 2021 extends the availability of the Sea-going Naval Personnel Tax Credit to the 2022 year of assessment. The […]
eBrief 006/22 – Credit in respect of tax deducted from emoluments of certain directors and employees
Revenue eBrief No. 006/22 18 January 2022 Credit in respect of tax deducted from emoluments of certain directors and employees Tax and Duty Manual Part 42-04-59 – Credit in respect of tax deducted from emoluments of certain directors and employees – has been amended in section 6 to reflect the update to the debt warehousing […]
