Revenue eBrief No. 186/24 – Non-resident Landlord Withholding Tax
Revenue eBrief No. 186/24 02 July 2024 Non-resident Landlord Withholding Tax Tax and Duty Manual Part 45-01-04a – Non-resident Landlord Withholding Tax (NLWT) which provides guidance for the online NLWT system has been updated as follows: Reference in Introduction re obligations of tenants/other filers under S238(3) and updates in paragraph 3.1 to tenant/other filers. Paragraphs 3.2 […]
Revenue eBrief No. 184/24 – Certificates of Discharge
Revenue eBrief No. 184/24 02 July 2024 Certificates of Discharge Tax and Duty Manual CAT Part 04 – Certificates of Discharge – has been updated by removing paragraphs 4.3 and 4.4. These paragraphs contained references to “Clearance Letter (Form I.T. 10)” and the “Abolition of the status of CAT as a charge on property that has been the subject […]
Revenue eBrief No. 182/24 – Charitable Tax Exemption
Revenue eBrief No. 182/24 01 July 2024 Charitable Tax Exemption Tax and Duty Manual 07-01-06 on the Charitable Tax Exemption has been updated in paragraph 10 to include a link to the list on the Revenue website of bodies with the exemption. The publication of the list is permitted by section 208B(9) Taxes Consolidation Act 1997, introduced […]
