Revenue eBrief No. 219/22 – Updated guidelines for the Temporary Business Energy Support Scheme (TBESS
Revenue eBrief No. 219/22 21 December 2022 Updated guidelines for the Temporary Business Energy Support Scheme (TBESS) Guidelines on the Temporary Business Energy Support Scheme (TBESS) have been updated to include additional information and clarifications, following various queries received by Revenue from businesses wishing to avail of the scheme. A summary of the changes is […]
Revenue make the first payments under the TBESS
Revenue make the first payments under the TBESS Today (21/12/2022), Revenue confirmed that the first payments under the Temporary Business Energy Support Scheme (TBESS) have issued. Tax compliant businesses who have already submitted claims through the claims portal, available via the eRepayments system on Revenue’s Online Service (ROS), will see payments arriving in their bank […]
Revenue eBrief No. 218/22 – Research and Development (R&D) Tax Credit: Appointment of experts to assist in audits
Revenue eBrief No. 218/22 21 December 2022 Research and Development (R&D) Tax Credit: Appointment of experts to assist in audits Each year, Revenue establishes a panel of experts who may be called upon to assist with reviews of claims for the Research & Development Tax Credit. The e-tender for the 2022/23 panel has been launched. Tax […]
Revenue eBrief No. 217/22 – Capital Acquisitions Tax Manual Part 12: Business Relief
Revenue eBrief No. 217/22 21 December 2022 Capital Acquisitions Tax Manual Part 12: Business Relief – Clawing Back the Relief (section 101) Capital Acquisitions Tax Manual Part 12 provides guidance on the operation of Business Relief.Section 12.7 of the manual deals with the circumstances where the relief will be withdrawn. This section has been updated […]
Revenue eBrief No. 216/22 – Section 110: Entitlement to Treatment
Revenue eBrief No. 216/22 21 December 2022 Section 110: Entitlement to Treatment Tax and Duty Manual Part 04-09-01, which provides guidance on Section 110 of the Taxes Consolidation Act 1997, has been updated to provide clarification on: the “double trade” test and the deductibility of payments to the European Bank for Reconstruction and Development.
