Revenue eBrief No. 210/24 – Updates to Revenue Guide to the Exchange of Information
Revenue eBrief No. 210/24 06 August 2024 Updates to Revenue Guide to the Exchange of Information The Guide to Exchange of Information under Council Directive 2011/16/EU, Ireland’s Double Taxation Agreements and Tax Information Exchange Agreements and the OECD/Council of Europe Convention on Mutual Administrative Assistance in Tax Matters has been updated as follows: Further information […]
Revenue eBrief No. 209/24 – C&E Economic Operators Registration Identification (EORI) registration
Revenue eBrief No. 209/24 01 August 2024 C&E Economic Operators Registration Identification (EORI) registration Tax and Duty Manual – C&E Economic Operators Registration Identification (EORI) Number – Registration in ROS, has been updated as follows: In paragraph 4.5 to advise that the Eircode/postcode of the individual/company’s official address is required in order to complete and finalise an EORI registration application
Revenue seize approximately 9.9 million cigarettes at Rosslare Europort
Revenue seize approximately 9.9 million cigarettes at Rosslare Europort Yesterday (30/07/2024), as a result of risk profiling, Revenue officers at Rosslare Europort seized almost 9.9 million cigarettes with an estimated value of approximately €8.3 million, representing a potential loss to the Exchequer of €6.5 million. The illicit cigarettes, branded ‘Superkings’ and ‘Winston’, were discovered last […]
Revenue eBrief No. 206/24 – Guidelines on PAYE Assessments
Revenue eBrief No. 206/24 30 July 2024 Guidelines on PAYE Assessments Tax and Duty Manual Part 42-04-72 – Guidelines on PAYE Assessments – has been updated, both in the Introduction and by the addition of paragraph 6.2, to reflect amendments made by Finance (No 2) Act 2023 introducing a statutory time limit on the making or amending of […]
Revenue eBrief No. 208/24 – Accounting for Mineral Oil Tax
Revenue eBrief No. 208/24 30 July 2024 Updates to the Tax and Duty Manual on Accounting for Mineral Oil Tax. Appendix I of the Tax and Duty Manual Accounting for Mineral Oil Tax has been updated with MOT rates in effect from 1 August 2024 and rates from 1 May 2024 are included with historic rates […]
Revenue seize 4.675 million cigarettes at Port of Cork
Revenue seize 4.675 million cigarettes at Port of Cork Today (30/07/2024), as a result of risk profiling and with the assistance of detector dog Rua, Revenue officers seized 4.675 million cigarettes with an estimated value of almost €4 million at Port of Cork. The illicit cigarettes, branded ‘Lambert & Butler’ and ‘Richmond’, were discovered when Revenue officers examined […]
Revenue eBrief No. 204/24 – Health Expenses-Qualifying Expenses
Revenue eBrief No. 204/24 29 July 2024 Health Expenses – Qualifying Expenses Tax and Duty Manual Part 15-01-12 – Health Expenses-Qualifying Expenses – has been updated: In section 4.2 to confirm that chargeable persons in receipt of PAYE income may avail of the real-time credit facility in respect of health expenses and nursing home fees. In section […]
Revenue eBrief No. 205/24 – Exemptions from CAT
Revenue eBrief No. 205/24 29 July 2024 Exemptions from CAT Capital Acquisitions Tax Manual Part 23 provides an overview of the various exemptions from Capital Acquisitions Tax (CAT). The manual has been updated as follows: Paragraph 23.12 – Exemption of certain receipts has been amended to reflect the commencement of section 42 Mother and Baby […]
Revenue eBrief No. 207/24 – Capital Acquisitions Tax Manual Part 8 – Valuation Date
Revenue eBrief No. 207/24 29 July 2024 Capital Acquisitions Tax Manual Part 8 – Valuation Date Capital Acquisitions Tax Manual Part 8 – Valuation Date provides an overview of the valuation date for Capital Acquisitions Tax (CAT) purposes. The manual has been updated as follows: Paragraph 8.1 – Introduction has been updated to include references […]
Revenue seize contraband worth over €181,000 in Dublin
Revenue seize contraband worth over €181,000 in Dublin Over the course of last week (week commencing 22 July 2024), Revenue officers examining parcels at a premises in Dublin seized over 3 kgs of herbal cannabis with an estimated value of €61,000. Various quantities of other illegal drugs, with an estimated combined value of €23,000, were […]
