Revenue eBrief No. 094/23 – Form P11D

06 April 2023 Form P11D Tax and Duty Manual Part 05-03-08 – Form P11D – has been updated. Pursuant to Finance Act 2022 employer contributions to a PRSA is no longer a taxable benefit. The employer’s obligation to report the amounts of PRSA contributions on the payroll submission to Revenue remains. From 1 January 2023, […]

Revenue update on Local Property Tax

Revenue update on Local Property Tax Today (06/04/2023), Revenue published statistics on Local Property Tax (LPT) for the first quarter of 2023, detailing LPT collection of €314 million so far for 2023. The current payment compliance rate of 90% shows that the vast majority of property owners have met their payment obligations. Payment arrangements for […]

Revenue eBrief No. 093/23 – Employer provided vehicles

Revenue eBrief No. 093/23 06 April 2023 Employer provided vehicles Tax and Duty Manual Chapter 2 Part 05-01-01b – Employer Provided Vehicles – has been updated.  The main changes relate to the Finance Bill 2023 measures and include: a new section 4.1.3 is inserted to outline the measures provided for in Finance Bill 2023. It confirms that employers can, if they […]

Revenue eBrief No. 092/23 – Updates to Movement of Excisable Products Manual

Revenue eBrief No.092/23 06 April 2023 Updates to Movement of Excisable Products Manual The Movement of Excisable Products Manual has been updated in line with section 47 of the Finance Act 2021, this introduces a number of amendments to Part 2 of the Finance Act 2001 to transpose Council Directive (EU) No. 2020/262 into Irish […]