Revenue eBrief No. 130/23 – Stamp Duty Manual Part 6 – Special provisions relating to uncertificated securities
Revenue eBrief No. 130/23 30 May 2023 Stamp Duty Manual Part 6 – Special provisions relating to uncertificated securities Part 6 of the Stamp Duties Consolidation Act (SDCA) 1999 makes provision for stamp duty to be charged on Irish securities which are transferred electronically. Stamp Duty Manual Part 6 has been updated to reflect the […]
Revenue eBrief No. 127/23 – Updated guidelines for the Temporary Business Energy Support Scheme (TBESS)
Revenue eBrief No. 127/23 29 May 2023 Updated guidelines for the Temporary Business Energy Support Scheme (TBESS) Update to the TBESS guidelines A number of changes to the Temporary Business Energy Support Scheme (TBESS) have recently been signed into law, by way of the Finance Act 2023 and Ministerial Order. These changes include a reduction […]
Important notice about availability of facility to make claims under extended TBESS
Important notice about availability of facility to make claims under extended TBESS Today (29/5/23), Revenue confirmed that the facility to make claims under the extended Temporary Business Energy Support Scheme (TBESS), in relation to periods from 1 May to 31 July 2023, is now open. This has been supported by the publication of updated TBESS […]
Revenue eBrief No. 125/23
Revenue eBrief No. 125/23 29 May 2023 Stamp Duty Manual – Part 8: Companies Capital Duty – No Longer Relevant The contents of the Tax and Duty Manual Stamp Duty Manual – Part 8: Companies Capital Duty are no longer relevant. Companies Capital Duty (CCD) was a tax payable on certain transactions by companies. CCD is […]
Revenue eBrief No. 126/23 – TDM Part 06-08B-01 – Technical Guidance in relation to Dividend Withholding Tax
Revenue eBrief No. 126/23 29 May 2023 Part 06-08B-01 – Technical Guidance in relation to Dividend Withholding Tax Revenue’s published guidance known as Dividend Withholding Tax (DWT) Technical Guidance Notes for Paying Companies Authorised Withholding Agents (AWAs) & Qualifying Intermediaries (QIs) is now incorporated into Tax and Duty Manual (TDM) Part 06-08B-01. While much of the […]
Revenue eBrief No. 124/23 – Capital Acquisitions Tax Collection and Enforcement Guidelines Updated
Revenue eBrief No. 124/23 26 May 2023 Capital Acquisitions Tax Collection and Enforcement Guidelines Updated Tax and Duty Manual – Capital Acquisitions Tax – Collection and Enforcement Guidelines – has been updated as follows: Paragraph 2.2 – Payments by Non-Statutory Instalments – The second bullet point on page 6 has been amended stating payments are applied […]
Revenue seize over €3 million cigarettes at Dublin Port
Revenue seize over €3 million cigarettes at Dublin Port Yesterday (25/05/2023), as part of an intelligence-led operation and with the assistance of Revenue’s mobile x-ray scanner, Revenue officers seized over €3.3 million cigarettes at Dublin Port. The cigarettes have an estimated retail value of over €2.6 million, representing a potential loss to the Exchequer of […]
Revenue seize contraband worth nearly €800,000 in Dublin and Athlone
Revenue seize contraband worth nearly €800,000 in Dublin and Athlone During the past week (week beginning 22/05/2023), Revenue officers seized drugs, cigarettes and tobacco worth almost €800,000 in Dublin and Athlone. On Wednesday (24/05/2023), Revenue officers examining parcels at a premises in Athlone seized drugs with an estimated value in excess of €167,000. The illicit […]
Revenue eBrief No. 123/23 – Agents guide to the Collector General's Division
Revenue eBrief No. 123/23 25 May 2023 Agent’s guide to the Collector General’s Division Tax and Duty Manual ‘Agent’s Guide to the Collector General’s Division‘ has been amended to reflect the latest operational processes and current due dates. Some of the key updates include: Section 7: LPT payments can be made by Direct Debit by accessing the LPT […]
Revenue eBrief No. 122/23 – TDM 05-02-13 has been updated
Revenue eBrief No. 122/23 24 May 2023 TDM 05-02-13 has been updated TDM 05-02-13 Remote Working Relief has been updated in Section 5 – Treatment of Employer Reimbursed Remote Working Expenses – to clarify conditions relating to the €3.20 per diem payment.
