Revenue eBrief No. 182/24 – Charitable Tax Exemption
Revenue eBrief No. 182/24 01 July 2024 Charitable Tax Exemption Tax and Duty Manual 07-01-06 on the Charitable Tax Exemption has been updated in paragraph 10 to include a link to the list on the Revenue website of bodies with the exemption. The publication of the list is permitted by section 208B(9) Taxes Consolidation Act 1997, introduced […]
Revenue eBrief No. 184/24 – Certificates of Discharge
Revenue eBrief No. 184/24 02 July 2024 Certificates of Discharge Tax and Duty Manual CAT Part 04 – Certificates of Discharge – has been updated by removing paragraphs 4.3 and 4.4. These paragraphs contained references to “Clearance Letter (Form I.T. 10)” and the “Abolition of the status of CAT as a charge on property that has been the subject […]
Revenue eBrief No. 186/24 – Non-resident Landlord Withholding Tax
Revenue eBrief No. 186/24 02 July 2024 Non-resident Landlord Withholding Tax Tax and Duty Manual Part 45-01-04a – Non-resident Landlord Withholding Tax (NLWT) which provides guidance for the online NLWT system has been updated as follows: Reference in Introduction re obligations of tenants/other filers under S238(3) and updates in paragraph 3.1 to tenant/other filers. Paragraphs 3.2 […]
Revenue eBrief No. 179/24 – Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements (ERR)
Revenue eBrief No. 179/24 01 July 2024 Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements (ERR) Tax and Duty Manual Part 38-03-33 Returns by Employers in Relation to Reportable Benefits- Enhanced Reporting Requirements (ERR) has been updated in paragraph 1, to confirm that in relation to the period 1 July 2024 […]
Revenue seize herbal cannabis worth €1,250,000 in Kildare
Revenue seize herbal cannabis worth €1,250,000 in Kildare Yesterday, 27/06/2024, as part of an intelligence-led operation, Revenue officers seized approximately 62.5kgs of herbal cannabis with an estimated value of €1,250,000 in the Kildare area. The seizure was made as a result of a joint operation conducted by Revenue’s Customs Service and the Garda National Drugs and […]
Revenue eBrief No. 178/24 – Capital Gains Tax (CGT) – Disposals of business or farm on "retirement" (S598 TCA 1997)
Revenue eBrief No. 178/24 27 June 2024 Capital Gains Tax (CGT) – Disposals of business or farm on “retirement” (S598 TCA 1997) Tax and Duty Manual Part 19-06-03 – Disposals of business or farm on “retirement” (S598 TCA 1997) – has been updated as follows: To reflect Finance (Covid-19 and Miscellaneous Provisions) Act 2022 changes. To […]
Revenue seize contraband worth over €826,000 at Dublin Port
Revenue publishes key findings from public consultation on modernising Ireland’s administration of VAT Today (27/06/2024), Revenue published a report setting out the key findings from the initial stage of its public consultation on modernising Ireland’s administration of VAT. The consultation considers the possibility, through advancements in digital technology, of redesigning the way in which VAT is […]
Revenue eBrief No. 177/24 – Procedures for Revenue Debt in Small Companies Administrative Rescue Process
Revenue eBrief No. 177/24 26 June 2024 Procedures for Revenue Debt in Small Companies Administrative Rescue Process Tax & Duty Manual Procedures for Small Companies Administrative Rescue Process, formerly The Small Companies Administrative Rescue Process (SCARP), has been updated in the following areas: Initial notification by the Process Advisor Role of the Revenue SCARP Unit […]
Revenue eBrief No. 175/24 – Film Withholding Tax
Revenue eBrief No. 175/24 24 June 2024 Film Withholding Tax Tax and Duty Manual Part 18-01A-01 – Film Withholding Tax – is updated at Section 9 to advise film producer companies and their agents of a change to the system for uploading film withholding tax returns. The Revenue File Transfer System (RFTS) has replaced ROS secure upload facility for this purpose.
Revenue seize herbal cannabis worth €143,800 in the Galway area
Revenue seize herbal cannabis worth €143,800 in the Galway area Yesterday (21/06/2024), as part of an intelligence-led operation, Revenue officers seized approximately 7.1 kgs of herbal cannabis with an estimated value of €143,800 in the Galway area. The seizure was made as a result of a joint operation involving Revenue’s Customs Service, the Garda National […]
