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. 013/24 – Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements
Revenue eBrief No. 013/24 10 January 2024 Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements Tax and Duty Manual Part 38-03-33 – Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements (ERR), has been updated as follows; in paragraph 1, to confirm that S.I. No. 635/2023 – Finance […]
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. 011/24 – Income Tax (Employments) Regulations 2024 (S.I. No. 1 of 2024)
Revenue eBrief No. 011/24 09 January 2024 Income Tax (Employments) Regulations 2024 S.I. No. 1 of 2024 Tax and Duty Manual Part 42-04-71 – Income Tax (Employments) Regulations 2018 – has been updated to reflect the changes made to the Income Tax (Employments) Regulations 2018 S.I No. 345 of 2018 as a result of the […]
Revenue eBrief No. 012/24 – Content No Longer Relevant – AEP Staff Manual
Revenue eBrief No. 012/24 09 January 2024 Content No Longer Relevant – AEP Staff Manual The contents of this manual are no longer relevant as the AEP System has been replaced by Automated Import System (AIS) and Automated Export System (AES).
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 […]
