Revenue eBrief No. 251/23 – Research and Development (R&D) Corporation Tax Credit: Appointment of experts to assist in audits
Revenue eBrief No. 251/23 29 November 2023 Research and Development (R&D) Corporation Tax Credit: Appointment of experts to assist in audits Each year, Revenue establishes a panel of experts who may be called upon to assist with reviews of claims for either the Research & Development Tax Credit or Research & Development Corporation Tax Credit. […]
Revenue eBrief No. 253/23 – VAT Treatment of Portfolio Management Services
Revenue eBrief No. 253/23 29 November 2023 VAT Treatment of Portfolio Management Services VAT Tax and Duty Manual (TDM) on the VAT Treatment of Portfolio Management Services has been updated to provide further guidance.
Revenue eBrief 252/23 – Payment and receipt of interest and royalties without deduction of Income Tax
Revenue eBrief No. 252/23 29 November 2023 Payment and receipt of interest and royalties without deduction of income tax The Tax and Duty Manual 08-03-06 has been updated: to provide guidance in respect of the application of interest withholding tax to interest paid to Irish partnerships and foreign tax transparent entities, see section 5.3, and […]
Revenue eBrief No. 250/23 – Betting Duty Returns and Payments Compliance Procedures Manual
Revenue eBrief No. 250/23 28 November 2023 Betting Duty Returns and Payments Compliance Procedures Manual The Betting Duty Returns and Payments Compliance Procedures Manual has been updated as follows: Paragraph 1.3 ‘Cancellation of Instructions’ in the December 2022 edition has been removed as it referred to out-dated information (viz. instructions cancelled between 2002 and 2006). Rearrangement of Appendices. […]
Revenue seize herbal cannabis worth over €971,000 in Cavan and West Dublin
Revenue seize herbal cannabis worth over €971,000 in Cavan and West Dublin Yesterday (27/11/2023), as part of an intelligence-led operation, Revenue officers seized approximately 19.1kgs of herbal cannabis with an estimated value of €382,000 in Cavan. This seizure was made as a result of a joint operation conducted by Revenue’s Customs Service, the Garda National […]
Revenue eBrief No. 245/23 – Updates to the Horticultural Production Relief Guide
Revenue eBrief No. 245/23 27 November 2023 Updates to the Horticultural Production Relief Guide The Horticultural Production Relief Guide has been updated to include the new postal address of the Central Repayments Office. Additional minor revisions have been made to the text including updating the date of the table with rates of repayment to 1 September 2023.
Revenue eBrief No. 247/23 – Natural Gas Carbon Tax Compliance Procedures
Revenue eBrief No. 247/23 27 November 2023 Natural Gas Carbon Tax Comliance Procedures: Change of postal address. The TDM Natural Gas Carbon Tax Compliance Procedures has been amended to update the postal address of Large Corporates Division in paragraph 3.2; Office of the Revenue Commissioners Large Corporates Division Anne Street Wexford Y35 E29K.
Revenue eBrief No. 248/23 – Updates to Accounting for Mineral Oil Tax Manual
Revenue eBrief No. 248/23 27 November 2023 Updates to Accounting for Mineral Oil Tax Manual The Accounting for Mineral Oil Tax manual has been updated, as follows: Appendix I updated with MOT rates with effect from 11 October 2023 and rates from 1 September 2023 included with historic rates in Appendix VII. References to the AES […]
Revenue eBrief No. 249/23 – Exemption of certain profits arising from production, maintenance and repair of certain musical instruments
Revenue eBrief No. 249/23 27 November 2023 Exemption of certain profits arising from production, maintenance and repair of certain musical instruments Revenue has published a new Tax and Duty Manual Part 07-01-43 – Guidance on the exemption of certain profits arising from production, maintenance and repair of certain musical instruments. Section 216F of the Taxes […]
Revenue eBrief No. 246/23 – Cost Sharing Group
Revenue eBrief No. 246/23 27 November 2023 Cost Sharing Group A new Tax and Duty Manual (TDM) Cost Sharing Group has been published to provide guidance on the VAT treatment of certain independent groups of persons (Cost Sharing Groups). The VAT treatment on the Exemption for Certain Activities in the Public Interest TDM has been marked as no longer relevant.
