Revenue seize herbal cannabis worth €330,000 at Dublin Airport
Revenue seize herbal cannabis worth €330,000 at Dublin Airport Yesterday (10/03/2024), as a result of risk profiling, Revenue officers seized approximately 16.5 kgs of herbal cannabis with an estimated value of €330,000 at Dublin Airport. The illicit drugs were discovered within vacuum-packed packages when Revenue officers stopped and searched the baggage of a passenger who […]
Revenue eBrief No. 076/24 – Part 15-01-36 amended
Revenue eBrief No. 076/24 11 March 2024 Part 15-01-36 amended Tax and Duty Manual Part 15-01-36 – Tax relief on retirement of certain income of certain sportspersons – has been updated. The main changes relate to a refresh of the examples.
Revenue eBrief No. 075/24 – Part 15-01-05 Amended
Revenue eBrief No. 075/24 11 March 2024 Part 15-01-05 Amended Tax and Duty Manual Part 15-01-05 – Incapacitated Child Tax Credit – has been updated. The main changes relate to the increased tax credit for 2024, as provided for in Finance (No. 2) Act 2023, and the insertion of a new table in section 1 to reflect the applicable credit for […]
Revenue eBrief No. 073/24 – Help to Buy (HTB)
Revenue eBrief No. 073/24 11 March 2024 Help to Buy (HTB) Tax and Duty Manual Part 15-01-46 – Help to Buy (HTB) – has been updated as follows: To reflect the extension of the enhanced HTB relief to 31 December 2025 To add a new paragraph 9.1 – Registering as a Qualifying Contractor Paragraph 16 […]
Revenue eBrief No. 072/24 – PAYE/USC Regulations – Emergency Tax
Revenue eBrief No. 072/24 11 March 2024 PAYE/USC Regulations – Emergency Tax Tax and Duty Manual Part 42-04-24a ‘PAYE/USC Regulations – Emergency Tax’ has been updated to reflect the increase in tax bands introduced by Finance (No. 2) Act 2023. In addition, examples throughout the manual have been updated including relevant references to information on […]
Revenue eBrief No. 071/24 – Tax and Duty Manual Part 15-01-20 Employed persons taking care of an incapacitated individual amended
Revenue eBrief No. 071/24 11 March 2024 Part 15-01-20 Amended Tax and Duty Manual Part 15-01-20 – Employed persons taking care of an incapacitated individual – has been updated, mainly to refresh the examples.
Revenue eBrief No. 070/24 – Home Carer's Tax Credit
Revenue eBrief No. 070/24 11 March 2024 Part 15-01-29 Home Carer’s Tax Credit Tax and Duty Manual Part 15-01-29 Home Carer’s Tax Credit – has been updated to reflect an increase to the tax credit from €1,700 to €1,800 for 2024 and subsequent years, by Finance (No. 2) Act 2023. The associated income thresholds and examples have been updated to […]
Revenue eBrief No. 069/24 – Share Schemes Manual Chapter 6 Forfeitable Shares
Revenue eBrief No. 069/24 11 March 2024 Share Schemes Manual – Chapter 6 Forfeitable Shares Tax and Duty Manual Chapter 6 – Forfeitable Shares – of the Share Schemes has been updated. The main changes are in respect of updates to the examples.
Revenue eBrief No. 068/24 – Games and Sports Bodies Exemption
Revenue eBrief No. 068/24 11 March 2024 07-03-08 Games and Sports Bodies Exemption Tax and Duty Manual 07-03-08, Games and Sports Bodies Exemption, has been updated: In paragraph 1 to refer to the insertion, into section 235 Taxes Consolidation Act 1997, by Finance (No. 2) Act 2023, of a definition of sport which includes both competitive and […]
