Revenue eBrief No. 079/24 – CESOP Guidelines for Registration and Filing – Non-Resident PSP Registration
Revenue eBrief No. 079/24 14 March 2024 CESOP Guidelines for Registration and Filing – Non-Resident PSP Registration The Registration facility for EU Cross-Border Payments Reporting (CESOP) filers opened in Revenue Online Services (ROS) on 1 February 2024. Non-resident CESOP filers are required to complete a two-step verification process when registering for CESOP in Ireland. Therefore in order […]
Revenue eBrief No. 080/24 – EU Mandatory Disclosure of Reportable Cross-Border Arrangements
Revenue eBrief No. 080/24 14 March 2024 EU Mandatory Disclosure of Reportable Cross -Border Arrangements Part 33-03-03 TDM 33-03-03 – EU Mandatory Disclosure of Reportable Cross-Border Arrangements – provides comprehensive guidance on the operation of DAC6. Therefore the contents of TDM 33-03-02, which provided details on the introduction of DAC6 is no longer relevant.
Revenue seize herbal cannabis and cannabis resin worth over €275,000 in Dublin
Revenue seize herbal cannabis and cannabis resin worth over €275,000 in Dublin Yesterday (13/03/2024), as a result of risk profiling and with the assistance of detector dog James, Revenue officers examining parcels at a premises in Dublin seized 13.5 kgs of herbal cannabis and 882 grammes of cannabis resin with an estimated value of €275,000. […]
Revenue eBrief No. 078/24 – Part 15-01-44 Amended
Revenue eBrief No. 078/24 12 March 2024 Part 15-01-44 Amended Tax and Duty Manual Part 15-01-44 – Earned Income Tax Credit – has been updated to reflect the €100 increase in the credit for 2024 and subsequent years (from €1,775 to €1,875) as provided for in Finance (No. 2) Act 2023. In addition, the examples have been updated.
Revenue Publishes List of Tax Defaulters
Revenue Publishes List of Tax Defaulters Today (12/03/2024), Revenue published the List of Tax Defaulters in respect of the period 1 October 2023 to 31 December 2023. The list is published in Iris Oifigiúil, in two parts. Part 1: Persons in whose case the Court has determined a penalty relating to a settlement, or has […]
Revenue seize tobacco worth over €5,021,000 at Dublin Port
Revenue seize tobacco worth over €5,021,000 at Dublin Port Yesterday (11/03/2024), as a result of risk profiling, Revenue officers seized approximately 6,090 kgs of tobacco with an estimated value of over €5,021,800 at Dublin Port. The illicit tobacco, branded ‘Flandria’, was discovered in a container within a vehicle which had arrived from Rotterdam, the Netherlands […]
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. 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. 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. 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 […]
