Revenue eBrief No. 169/24 – Local Property Tax Direct Debit Guidelines
Revenue eBrief No. 169/24 20 June 2024 Local Property Tax Direct Debit Guidelines Tax and Duty Manual Local Property Tax – Direct Debit Guidelines has been amended as follows: Paragraph 4 – SEPA Monthly Direct Debit Scheme – Andorra and the Vatican City have been added to list of countries for SEPA area. Appendix 7 – Online Procedures […]
Revenue eBrief No. 173/24 – Section 79 Associated Companies Relief
Revenue eBrief No. 173/24 20 June 2024 Section 79 Associated Companies Relief Section 79 of the Stamp Duties Consolidation Act 1999 provides for a stamp duty exemption to apply on certain instruments that have the effect of conveying or transferring a beneficial interest in property between associated bodies corporate. The exemption is generally referred to as […]
Revenue eBrief No. 170/24 – PAYE reviews where Week 53 applies
Revenue eBrief No. 170/24 19 June 2024 PAYE reviews where Week 53 applies Tax and Duty Manual – Part 42-04-07– PAYE reviews where Week 53 applies – has been updated to reflect the 2024 tax rate bands and tax credits in the examples provided.
Revenue eBrief No. 168/24 – 36-00-17 Charitable Donation Scheme
Revenue eBrief No. 168/24 18 June 2024 Charitable Donation Scheme Tax and Duty Manual – Part 36-00-17 Charitable Donation Scheme – Tax Relief for Donations to Approved Bodies – has been amended as follows: In paragraph 3, to give examples of payments to “approved bodies” which are not considered a relevant donation for the purposes of the […]
Revenue eBrief No. 166/24 – Status of Children Act 1987 and Related Acts – Effect on the Income Tax Acts
Revenue eBrief No. 166/24 18 June 2024 Status of Children Act 1987 and Related Acts – Effect on the Income Tax Acts Tax and Duty Manual Part 01-00-01 – Status of Children Act 1987 and Related Acts – Effect on the Income Tax Acts – has been updated to remove references to the one-parent family […]
Revenue eBrief No. 167/24 – High Income Individuals Restriction
Revenue eBrief No. 167/24 18 June 2024 High Income Individuals’ Restriction Tax and Duty Manual Part 15-02a-02 – High Income Individuals’ Restriction – Income chargeable to tax at the standard rate in joint assessment cases – has been updated to reflect the 2024 rate band for jointly assessed married couples and civil partners.
Revenue eBrief No. 165/24 – Mineral Oil Traders' Excise Licences manual
Revenue eBrief No. 165/24 13 June 2024 Mineral Oil Traders’ Excise Licences manual The Tax and Duty Manual Mineral Oil Traders’ Excise Licences Manual has been updated, as follows: For reference purposes only, links are provided to non-statutory consolidations, maintained by Revenue, of Chapter 1 of Part 2, Finance Act 1999 and the Mineral Oil Tax […]
Revenue seize MDMA worth €120,000 in County Mayo
Revenue seize MDMA worth €120,000 in County Mayo Yesterday (11/06/2024), as part of intelligence-led operations, Revenue officers seized approximately 2kgs of MDMA with an estimated value of €120,000 following the search, under warrant, of a premises in County Mayo. The seizure was made as a result of a joint operation conducted by Revenue’s Customs Service, […]
Revenue eBrief No. 164/24 – Enhanced Reporting Requirements – Online Event
Revenue eBrief No. 164/24 12 June 2024 Enhanced Reporting Requirements – Online Event Enhanced Reporting Requirements – Revenue Online Event From 1 January 2024 you are required to report details of Travel and Subsistence Small Benefit Exemption Remote Working Daily Allowance on or before the payment is made to the employee and/or directors. Since September […]
Revenue publishes list of tax defaulters
Revenue publishes list of tax defaulters Today (11/06/2024), Revenue published the list of tax defaulters in respect of the period 1 January 2024 to 31 March 2024. The list is published in Iris Oifigiúil, in two parts. Part 1: Persons in whose case the Court has determined a penalty relating to a settlement, or has […]
