Revenue eBrief No. 137/23 – New TDM – Non-resident Landlord Withholding Tax
Revenue eBrief No. 137/23 06 June 2023 New TDM – Non-resident Landlord Withholding Tax Revenue has published a new Tax and Duty Manual providing guidance on the new online Non-resident Landlord Withholding Tax (NLWT) system, which is set to commence operation from 1 July 2023.
Revenue eBrief No. 138/23 – Importation from third countries of live animals and products of animal origin
Revenue eBrief No. 138/23 06 June 2023 Importation from third countries of live animals and products of animal origin Tax and Duty Manual on the personal importation of live animals and products of animal origin has been updated to include the following: Paragraph 4: updated contact details, Paragraph 5: updated legislative references, and Annex 1: updated weight […]
Revenue eBrief No. 136/23 – New VAT Tax and Duty Manuals
Revenue eBrief No. 136/23 02 June 2023 New VAT Tax and Duty Manuals The following VAT Tax and Duty Manuals (TDM) have been created to include guidance on: VAT treatment of Clothing. VAT treatment of Human Medicines. VAT treatment of Animal Medicines.
Revenue seize 4.8 million cigarettes at Dublin Port
Revenue seize 4.8 million cigarettes at Dublin Port On Wednesday (31/05/2023), as a result of routine profiling and with the assistance of detector dog Milo, Revenue officers seized 4.8 million cigarettes at Dublin Port. The cigarettes have an estimated retail value of almost €3.8 million, representing a potential loss to the Exchequer of approximately €2,969,000. […]
Revenue seize herbal cannabis worth €78,800 in Wicklow
Revenue seize herbal cannabis worth €78,800 in Wicklow Today (02/06/2023), as part of an intelligence-led operation, Revenue officers seized approximately 3.9 kgs of herbal cannabis with an estimated value of €78,800 in County Wicklow. The seizure was made as a result of a joint operation involving Revenue’s Customs Service, the Garda National Drugs & Organised […]
Revenue eBrief No. 133/23 – Stamp Duty Manual – Section 83DA – Repayment of stamp duty under affordable dwelling arrangements
Revenue eBrief No. 133/23 01 June 2023 Stamp Duty Manual – Section 83DA – Repayment of stamp duty under affordable dwelling arrangements A new Stamp Duty Manual – Repayment of stamp duty under affordable dwelling purchase arrangement has been published which contains guidance on the operation of section 83DA of the Stamp Duties Consolidation Act (SDCA) […]
Revenue eBrief No. 131/23 Updates to Accounting for Mineral Oil Tax and Horticultural Relief Manuals
Revenue eBrief No. 131/23 31 May 2023 Updates to Accounting for Mineral Oil Tax and Horticultural Relief Manuals The Accounting for Mineral Oil Tax Manual has been updated, as follows; in line with section 45 of the Finance Act 2022, which amended s98 of the Finance Act 1999 to provide for Carbon Charge relief for […]
Revenue eBrief No. 132/23 – Rent Tax Credit
Revenue eBrief No. 132/23 31 May 2023 Rent Tax Credit Tax and Duty Manual Part 15-01-11A, Rent Tax Credit, has been updated as follows: to include the Form 11 fields and screen shots of same in respect of self-assessed taxpayers making a claim in respect of rental payments made during the 2022 tax year, by submitting an […]
Revenue eBrief No. 128/23 – Update to TDM Excise Duty Rates on Energy Products and Electricity
Revenue eBrief No. 128/23 30 May 2023 Update to TDM Excise Duty Rates on Energy Products and Electricity The Tax and Duty Manual (TDM) on Excise Duty Rates on Energy Products and Electricity has been updated to reflect increases in Mineral Oil Tax (MOT) rates on certain mineral oils. The rate increases are effective from […]
Revenue eBrief No. 129/23 – Update to Customs Export Procedures Manual
Revenue eBrief No. 129/23 30 May 2023 Update to Customs Export Procedures Manual The Customs Export Procedures Manual has been updated to reflect the launch of AES (Automated Export System) and the change of the official name for Turkey to Türkiye. AES went live on 21 March 2023. It replaced the Automated Entry Processing (AEP) […]
