Revenue eBrief No. 232/23 – Enhanced Reporting Requirements
Revenue eBrief No. 232/23 27 October 2023 Enhanced Reporting Requirements From 1 January 2024, employers who pay any of the expenses/benefits below to their employees will be required to report those benefits to Revenue. Travel and Subsistence Small Benefit Exemption Remote Working Daily Allowance To report these expenses/benefits, Employers and Agents will need Enhanced Reporting […]
Update following judgment delivered in The Revenue Commissioners v. Karshan (Midlands) Ltd. t/a Domino's Pizza
Update following judgment delivered in The Revenue Commissioners v. Karshan (Midlands) Ltd. t/a Domino’s Pizza Last Friday, (20/10/2023), the Supreme Court delivered an important judgment on the key factors to be considered when classifying an individual’s employment status for income tax purposes. The detailed judgment was delivered by Mr. Justice Brian Murray in The Revenue […]
Revenue seize cocaine worth over €918,000 at Rosslare Europort
Revenue seize cocaine worth over €918,000 at Rosslare Europort Yesterday (25/10/2023), as a result of risk profiling and with the assistance of detector dog Daithí and Revenue’s mobile x-ray scanner, Revenue officers seized over 13 kgs of cocaine with an estimated value of over €918,000 at Rosslare Europort. The illicit drugs were discovered when a […]
Important information for those adversely impacted by flooding caused by Storm Babet
Important information for those adversely impacted by flooding caused by Storm Babet Exceptional weather events like Storm Babet can cause temporary cashflow difficulties for taxpayers and Revenue understands that this disruption can impact on the timely payment of tax. On an on-going basis, Revenue works successfully with taxpayers when they experience temporary cashflow difficulties. Revenue […]
Revenue eBrief No. 231/23 – EU Reporting Obligations for Platform Operators
Revenue eBrief No. 231/23 23 October 2023 EU Reporting Obligations for Platform Operators Tax and Duty Manual Part 38-03-31, which provides guidance on the EU reporting obligations for platform operators, has been updated to include: confirmation of the average annual foreign exchange conversion rate to be used, insertion of an example of a business model indirectly […]
Revenue eBrief No. 225/23 – PAYE directions for non-resident employees of Irish private sector employments
Revenue eBrief No. 225/23 19 October 2023 PAYE directions for non-resident employees of Irish private sector employments Tax and Duty Manual Part 42-04-01 – PAYE Exclusion Orders – has been amended. A new paragraph (5.7) has been inserted concerning the treatment of employment income paid to non-resident employees of Irish private sector employers who perform duties both inside and outside […]
Revenue eBrief No. 226/23 – District Court (Districts) Order
Revenue eBrief No. 226/23 20 October 2023 District Court (Districts) Order Tax and Duty Manual District Court (Districts) Order is no longer relevant. Information on District Court Districts is available in Statutory Instrument No. 182 of 2017.
Revenue eBrief No. 222/23 – Tax and Duty Manual on the Control and Examination of Baggage
Revenue eBrief No. 222/23 19 October 2023 Tax and Duty Manual on the Control and Examination of Baggage Tax and Duty Manual on the Control and Examination of Baggage has been amended to reflect the Budget 2024 changes in excise duty to be charged on imported tobacco products in a traveller’s baggage.
Revenue eBrief No. 221/23 – Stamp Duty Manual – Section 83DB: Repayment of stamp duty in respect of certain residential units updated
Revenue eBrief No. 221/23 18 October 2023 Stamp Duty Manual – Section 83DB: Repayment of stamp duty in respect of certain residential units updated Stamp Duty Manual – Section 83DB: Repayment of stamp duty in respect of certain residential units has been updated in section 8 and includes a new appendix which provides step-by-step guidance on […]
Revenue eBrief No. 219/23 – Importation and exportation of medicinal products and unauthorised or falsified (counterfeit) medical products
Revenue eBrief No. 219/23 18 October 2023 Importation and exportation of medicinal products and unauthorised or falsified (counterfeit) medical products The Tax and Duty Manual – Importation and exportation of medicinal products and unauthorised or falsified (counterfeit) medical products – has been amended to reflect the implementation of Article 75 of the Schengen Acquis. Schengen residents travelling […]
