Revenue eBrief No. 033/23 – Claiming tax relief for Health Expenses
Revenue eBrief No.033/23 16 February 2023 Claiming tax relief for Health Expenses Tax and Duty Manual Part 15-01-12 ‘Health Expenses – Qualifying Expenses’ has been updated in respect of the flat rate expense amount allowable regarding certain kidney patients (at section 10.6) and children with life threatening illnesses (at section 12). The examples throughout the manual have also been updated […]
Revenue eBrief No. 032/23 – Share Schemes Manual – Chapter 13 updated
Revenue eBrief No. 032/23 16 February 2023 Share Schemes Manual – Chapter 13 updated Chapter 13 (Growth Shares) of the Share Schemes Manual has been updated. The main changes are in respect of updated examples and inclusion of a link to Shares Schemes Manual Chapter 15 for comprehensive guidance on filing the employer return.
Revenue eBrief No. 031/23 – Stamp Duty Manual – Section 81D relief on certain leases of farmland
Revenue eBrief No.031/23 15 February 2023 Stamp Duty Manual – “Section 81D relief on certain leases of farmland” – Updated Section 81D of the Stamp Duties Consolidation Act (SDCA) 1999 provides for relief from stamp duty (subject to State aid rules) in respect of certain leases of farmland executed (signed, sealed or both) on or […]