Revenue eBrief No.103/23 – Rates of Mineral Oil Tax, Natural Gas Carbon Tax and Solid Fuel Carbon Tax
Revenue eBrief No.103/23 28 April 2023 Rates of Mineral Oil Tax, Natural Gas Carbon Tax and Solid Fuel Carbon Tax The Tax and Duty Manual (TDM) on Excise Duty Rates on Energy Products and Electricity has been updated to reflect increases in rates of: Mineral Oil Tax (MOT) on certain mineral oils, Natural Gas Carbon […]
Revenue eBrief No.104/23 – Excise Duty Rates
Revenue eBrief No. 104/23 28 April 2023 Excise Duty Rates A number of Tax and Duty Manuals have been updated to reflect rate changes that take effect from 1 May 2023. Horticultural Repayment Relief Guide: Excise duty rates and “pre-determined rates” have been updated in section 3.2. Historical new rates of repayment have been updated […]
Revenue eBrief No.105/23 – VAT treatment of the supply and installation of solar panels
Revenue eBrief No.105/23 28 April 2023 VAT treatment of the supply and installation of solar panels A new Tax and Duty Manual has been published to provide guidance on the new zero VAT rate for the Supply and installation of solar panels.
Revenue publishes 2022 Annual Report
Revenue publishes 2022 Annual Report Today (26/4/2023) Revenue announced the publication of its 100th Annual Report for 2022. The report reflects a year of strong performance for Revenue with a record amount of tax and duty collected in 2022. Alongside the 2022 Annual Report, Revenue also published a number of other reports, including research reports […]
Revenue eBrief No.102/23 – Securitisation Regulation: Notification of investmentUntitled
Revenue eBrief No.102/23 24 April 2023 Securitisation Regulation: Notification of investment The EU list of non-cooperative jurisdictions for tax purposes was updated on 21 February 2023. As a result, Tax and Duty Manual Part 38-03-30 – Securitisation Regulation: Notification of Investment (NOI) – has been updated as follows: Example 1.2.2 has been updated as appropriate to reflect the current listing […]
Revenue seize over 10kgs of herbal cannabis in Tallaght and Roscommon
Revenue seize over 10kgs of herbal cannabis in Tallaght and Roscommon Last Friday (21/04/2023), as part of an intelligence-led operation, Revenue officers seized approximately 5.74kgs of herbal cannabis with an estimated value of almost €115,000 in Tallaght, Dublin. This seizure was made as a result of a joint operation conducted by Revenue’s Customs Service, the […]
Revenue seize herbal cannabis worth approximately €610,000 at Dublin Airport
Revenue seize herbal cannabis worth approximately €610,000 at Dublin Airport Yesterday (20/04/2023), as a result of routine profiling, Revenue officers seized 30.5kgs of herbal cannabis worth approximately €610,000 at Dublin Airport. The illicit drugs were discovered when Revenue officers stopped and searched the baggage of a passenger who had disembarked a flight from Frankfurt, Germany. […]
Revenue eBrief No. 101/23 – Payment and receipt of interest and royalties without deduction of income tax
Revenue eBrief No.101/23 20 April 2023 Payment and receipt of interest and royalties without deduction of income tax Tax and Duty Manual Part 08-03-06 – Payment and Receipt of interest and royalties without deduction of income tax – has been updated: to refer to the International Monetary Fund in section 8 ‘Payments to certain statutorily tax-exempt bodies’, […]
Revenue eBrief No.100/23 – State Aid Transparency Requirements
Revenue eBrief No.100/23 20 April 2023 State Aid Transparency Requirements Tax and Duty Manual Part 37-00-39 – State Aid Transparency Requirements: Publication of information regarding State aid granted to individual taxpayers – has been updated to include additional schemes that are subject to State aid transparency requirements: Relief for Investment in Digital Games (Section 481A of the Taxes […]
Revenue seize tobacco worth over €108,000 in Co. Kildare
Revenue seize tobacco worth over €108,000 in Co. Kildare On Monday (17/04/2023), as part of an intelligence-led operation, Revenue officers seized 143kgs of rolling tobacco with an estimated value in excess of €108,000 during the search of a commercial premises in County Kildare. The illicit tobacco, branded ‘Golden Virginia’, represents a potential loss to the […]