Revenue eBrief No. 186/23 – Stamp Duty Manual – Part 7: Exemptions and Reliefs from Stamp Duty
Revenue eBrief No. 186/23 22 August 2023 Stamp Duty Tax and Duty Manual – Part 7: Exemptions and Reliefs from Stamp Duty – Updated Part 7 of the Stamp Duties Consolidation Act (SDCA) 1999 provides for a number of exemptions and reliefs from stamp duty which are set out in this manual. This manual has […]
Revenue seize €116,000 cash at Dublin Airport
Revenue seize €116,000 cash at Dublin Airport Last Thursday (17/08/2023), at Dublin’s Criminal Courts of Justice, Revenue officers were granted a three-month cash detention order by Judge John O’Leary. This follows the seizure, on Wednesday (16/08/2023), of approximately €116,000 in cash at Dublin Airport. The cash was discovered as a result of risk profiling when […]
Revenue eBrief No. 185/23: R&D Corporation Tax Credit – operational guidance on claims under sections 766C, S766D, S766(4D) or S766A(4C)
Revenue eBrief No. 185/23 21 August 2023 R&D Corporation Tax Credit – operational guidance on claims under sections 766C, S766D, S766(4D) or S766A(4C) This new manual Part 29-02-03A, provides operational guidance on the R&D Corporation Tax Credit under sections 766C, S766D, S766(4D) or S766A(4C). The manual should be read with TDM Part 29-02-03, which sets out policy guidance. Information on […]
Revenue eBrief No. 184/23 – Guidance on the Defective Concrete Products Levy
Revenue eBrief No. 184/23 17 August 2023 Guidance on the Defective Concrete Products Levy Tax and Duty Manual Part 18E-00-01– Guidance on the Defective Concrete Products Levy (DCPL) has been updated for the inclusion of Appendices I – IV which provide details on: registering for the DCPL, ceasing a DCPL registration, and re-registering for the DCPL. […]
Revenue seize over 3.6 million cigarettes at Dublin Port
Revenue seize over 3.6 million cigarettes at Dublin Port Yesterday (10/08/2023), as a result of risk profiling, Revenue officers seized 3,628,800 cigarettes at Dublin Port. The cigarettes have an estimated retail value of approximately €2,866,750, representing a potential loss to the Exchequer of over €2,244,400. The smuggled cigarettes, branded ‘Lambert and Butler’ and ‘Rothmans’, were […]
Revenue eBrief No. 183/23 – Compliance Procedures for Gaming and Amusement Licences
Revenue eBrief No. 183/23 11 August 2023 Compliance Procedures for Gaming and Amusement Licences The ‘Amusement and Gaming Licences Compliance Procedures Manual’ has been retitled, ‘Compliance Procedures for Gaming and Amusement Licences’. In addition to formatting and corrections, Freedom of Information exemptions have been revised and the processes outlined in Section 2 to grant a: […]
Revenue eBrief No. 182/23 – Authorisation of Warehousekeepers & Approval of Tax Warehouses Manual
Revenue eBrief No. 182/23 09 August 2023 Authorisation of Warehousekeepers & Approval of Tax Warehouses Manual Paragraphs 1.3.1 and 1.3.2 of the Authorisation of Warehousekeepers & Approval of Tax Warehouses Manual have been updated. This is in line with section 47 of the Finance Act 2021, which amended Part 2 of the Finance Act 2001 to […]
Revenue eBrief No. 181/23 – Vehicle Registration Tax Manual Section 3
Revenue eBrief No. 181/23 09 August 2023 Vehicle Registration Tax Manual Section 3 Vehicle Registration Tax Manual Section 3 provides guidance on repayment schemes and procedures for processing repayment claims. The manual has been revised at Section 2 – Vehicles for People with Disabilities Tax Relief Scheme.
Revenue eBrief No. 180/23 – A Guide to Self-Assessment
Revenue eBrief No. 180/23 09 August 2023 A Guide to Self-Assessment Tax and Duty Manual Part 41-00-28 – A Guide to Self-Assessment – is updated in paragraph 4 to reflect the available online payment options.
Revenue eBrief No. 179/23 – Submission of iXBRL Financial Statements – Updates to Manual
Revenue eBrief No. 179/23 08 August 2023 Submission of iXBRL Financial Statements – Updates to Manual Tax and Duty Manual Part 41A-03-01 on the tagging and submission of financial statements in iXBRL has been updated:- in section 1.6 to reflect the withdrawal of older taxonomies in section 1.8 to update the URL for the iXBRL hub […]