Revenue eBrief No. 017/24 – Accelerated Capital Allowances for Energy-Efficient Equipment

Revenue eBrief No. 017/24 11 January 2024 Accelerated Capital Allowances for Energy-Efficient Equipment Tax and Duty Manual Part 09-02-04 – Accelerated Capital Allowances for Energy-Efficient Equipment – has been updated to reflect the extension of the scheme of accelerated capital allowances available under section 285A TCA 1997 to 31 December 2025, as provided for by Finance (No. 2) Act […]

Revenue eBrief No. 014/24 – Guidance on Interest Limitation

Revenue eBrief No. 014/24 10 January 2024 Guidance on Interest Limitation TDM 35D-01-01 – Guidance on the Interest Limitation Rule – has been updated to include a new section (section 15) dealing with the interaction of the Interest Limitation Rule and foreign currencies.

Revenue eBrief No. 015/24 – Income tax return 2023 – ROS Form 11

Revenue eBrief No. 015/24 10 January 2024 Income tax return 2023 – ROS Form 11 The 2023 ROS Form 11 has been available since 1 January 2024.  The Form will be updated in early February 2024 to enable claims for the mortgage interest tax credit, and is updated on an ongoing basis to include additional prefilled information from […]

Revenue eBrief No. 009/24 – Stamp Duty guidance updated

Revenue eBrief No. 009/24 08 January 2024 Stamp Duty guidance updated The following Revenue guidance documents in relation to the Stamp Duties Consolidation Act 1999 (“SDCA”) have been updated to reflect certain amendments to the SDCA by Finance (No.2) Act 2023, which was signed into law on 18 December 2023. Stamp Duties Consolidation Act 1999 […]

Revenue publishes headline results for 2023

Revenue publishes headline results for 2023 Today (05/01/2024), Revenue published preliminary results for 2023, including tax and duty collected, services provided to customers, timely compliance rates and yield from a range of compliance and enforcement interventions. Commenting on these results, Revenue Chairman, Niall Cody, said: 2023 saw record tax receipts with Revenue collecting €87.2 billion […]

Revenue seize cannabis worth almost €611,000 in Dublin, Athlone and Shannon Airport

Revenue seize cannabis worth almost €611,000 in Dublin, Athlone and Shannon Airport Yesterday, (04/01/2024), as a result of risk profiling, Revenue officers examining parcels at a premises in Dublin seized 14.2kgs of herbal cannabis with an estimated value of almost €285,000. The illicit drugs were discovered in parcels which had originated in Thailand and were destined for addresses […]

Revenue eBrief No. 007/24 – Update to the Share Scheme Manuals – Chapter 9

Revenue eBrief No. 007/24 04 January 2024 Update to Share Scheme Manuals – Chapter 9 The share schemes manual – Chapter 9 – Key Employee Engagement Programme (KEEP) has been updated. The main changes relate to the Finance Act 2022 measures, some of which were subject to a commencement order, due to State aid approval being required.  Following approval […]