Revenue eBrief No. 045/22 – Section 56 zero-rating of goods and services

Revenue eBrief No. 045/22 25 February 2022 Section 56 zero-rating of goods and services The VAT Tax and Duty Manual has been updated to provide further clarity with regard to Section 56 zero-rating of goods and services, particularly regarding (i) qualifying persons, (ii) imports, and (iii) the cancellation of authorisations.

Revenue seize drugs worth €48,000 in Wicklow

On Wednesday (23/02/2022), as part of an intelligence led operation, Revenue officers seized various quantities of MDMA, Ketamine and LSD with an estimated value of €48,000 following the search, under warrant, of a premises in the Wicklow area. The seizure was made as a result of a joint operation conducted by Revenue’s Customs Service, the […]

Revenue eBrief No. 046/22 – VAT Groups

Revenue eBrief No. 046/22 25 February 2022 VAT Groups Tax and Duty Manual VAT Groups has been updated to clarify the effective date of VAT Group Applications.

Revenue eBrief No. 044/22 – Requests for clearance in death cases

Revenue eBrief No. 044/22 25 February 2022 Requests for clearance in death cases Revenue has published Tax and Duty Manual (TDM) Part 46-01-02 – Requests for clearance in death cases. This TDM explains the process for persons acting in a representative capacity to request clearance to distribute an estate after the death of a taxpayer. […]