Revenue eBrief No. 062/23 – Capital Acquisitions Tax Manuals Parts 10 and 11 – updated
Revenue eBrief No. 062/23 14 March 2023 Capital Acquisitions Tax Manuals Parts 10 and 11 – updated Section 89 of the Capital Acquisitions Tax Consolidation Act 2003 provides for a relief from capital acquisitions tax in respect of gifts and inheritances of agricultural property. In certain circumstances, a qualifying condition for the relief is that […]
Revenue eBrief No. 061/23 – Stamp Duty Tax and Duty Manual Part 9 – Levies
Revenue eBrief No. 061/23 14 March 2023 Stamp Duty Tax and Duty Manual Part 9 – Levies Part 9 of the Stamp Duties Consolidation Act (SDCA) 1999 provides for stamp duty to be levied on financial cards, cheques and certain insurance premiums and policies. Stamp Duty Tax and Duty Manual Part 09 – Levies has been amended to […]
Revenue eBrief No. 060/23 – TDM 04-08-11 Pre-letting Expenses
Revenue eBrief No. 060/23 14 March 2023 TDM 04-08-11 Pre-letting Expenses Tax and Duty Manual 04-08-11 – Pre-letting expenses – has been amended to reflect changes to section 97A Taxes Consolidation Act 1997 in Finance Act 2022, as follows: Paragraph 1 states that the period for which the property must have been vacant has been reduced from […]
Revenue eBrief No. 059/23 Exemption from Income Tax in respect of Certain Payments made under Employment Law
Revenue eBrief No. 059/23 14 March 2023 Tax and Duty Manual Part 07-01-27 Exemption from Income Tax in respect of Certain Payments made under Employment Law Tax and Duty Manual Part 07-01-27 Exemption from Income Tax in respect of Certain Payments made under Employment Law has been updated as follows: Paragraph 2 has been amended […]
Revenue eBrief No. 058/23 – Stamp Duty Manual – Section 83E: Repayment of Stamp Duty where certain residential units leased (social housing) – Updated
Revenue eBrief No. 058/23 14 March 2023 Stamp Duty Manual – Section 83E: Repayment of Stamp Duty where certain residential units leased (social housing) – Updated Section 83E of the Stamp Duties Consolidation Act 1999 was introduced by section 15 of the Finance (Covid-19 and Miscellaneous Provisions) Act 2021. It provides for a repayment scheme in relation to […]
Revenue eBrief No. 057/23 – Tax and Duty Manuals Payments on Termination of an Office or Employment or Removal from an Office or Employment and Pensions Manual – Appendix V have been amended
Revenue eBrief No. 057/23 14 March 2023 Tax and Duty Manuals Payments on Termination of an Office or Employment or Removal from an Office or Employment and Pensions Manual – Appendix V have been amended Tax and Duty Manual (TDM) Part 05-05-19 – Payments on Termination of an Office or Employment or Removal from an […]
Revenue eBrief No. 056/23 – Double deduction of tax at source: credit through PAYE system for non-refundable foreign tax
Revenue eBrief No. 056/23 14 March 2023 Double deduction of tax at source: credit through PAYE system for non-refundable foreign tax Tax and Duty Manual Part 42-04-62 – Double deduction of tax at source: credit through PAYE system for non-refundable foreign tax – has been amended as follows: Paragraph 2.1.1. has been amended to reflect updated […]
