Revenue eBrief No. 246/23 – Cost Sharing Group
Revenue eBrief No. 246/23 27 November 2023 Cost Sharing Group A new Tax and Duty Manual (TDM) Cost Sharing Group has been published to provide guidance on the VAT treatment of certain independent groups of persons (Cost Sharing Groups). The VAT treatment on the Exemption for Certain Activities in the Public Interest TDM has been marked as no longer relevant.
Revenue eBrief No. 249/23 – Exemption of certain profits arising from production, maintenance and repair of certain musical instruments
Revenue eBrief No. 249/23 27 November 2023 Exemption of certain profits arising from production, maintenance and repair of certain musical instruments Revenue has published a new Tax and Duty Manual Part 07-01-43 – Guidance on the exemption of certain profits arising from production, maintenance and repair of certain musical instruments. Section 216F of the Taxes […]
Revenue eBrief No. 248/23 – Updates to Accounting for Mineral Oil Tax Manual
Revenue eBrief No. 248/23 27 November 2023 Updates to Accounting for Mineral Oil Tax Manual The Accounting for Mineral Oil Tax manual has been updated, as follows: Appendix I updated with MOT rates with effect from 11 October 2023 and rates from 1 September 2023 included with historic rates in Appendix VII. References to the AES […]
Revenue eBrief No. 247/23 – Natural Gas Carbon Tax Compliance Procedures
Revenue eBrief No. 247/23 27 November 2023 Natural Gas Carbon Tax Comliance Procedures: Change of postal address. The TDM Natural Gas Carbon Tax Compliance Procedures has been amended to update the postal address of Large Corporates Division in paragraph 3.2; Office of the Revenue Commissioners Large Corporates Division Anne Street Wexford Y35 E29K.
Revenue eBrief No. 245/23 – Updates to the Horticultural Production Relief Guide
Revenue eBrief No. 245/23 27 November 2023 Updates to the Horticultural Production Relief Guide The Horticultural Production Relief Guide has been updated to include the new postal address of the Central Repayments Office. Additional minor revisions have been made to the text including updating the date of the table with rates of repayment to 1 September 2023.
