Revenue eBrief No. 155/24 – VRT Manual Section 1A

Revenue eBrief No. 155/24 06 June 2024 Vehicle Registration Tax Manual Section 1A Vehicle Registration Tax Manual Section 1A – Vehicle Classification and Tax CategoriesVRT Manual Section 01A has been updated. The main amendments are at:   Section 3 “Classification of Vehicles” to reflect changes made in the Road Traffic and Roads Act 2023;   Section 4 “Vehicle […]

Revenue seize herbal cannabis worth over €380,000 at Dublin Airport

Revenue seize herbal cannabis worth over €380,000 at Dublin Airport Yesterday (04/06/2024), as a result of risk profiling, Revenue officers seized over 19 kgs of herbal cannabis with an estimated value of €380,800 at Dublin Airport.  The illicit drugs were discovered within the baggage of a passenger who had disembarked a flight originating from Malaysia. […]

Revenue eBrief No. 150/24 – Rent a Room Relief

Revenue eBrief No. 150/24 05 June 2024 Rent a Room Relief Tax and Duty Manual Part 07-01-32 on Rent-a-room relief has been updated as follows: Paragraph 3.1 has been updated to clarify when relief is not available between family members; Paragraph 7.2 provides details of the reintroduced Rent Tax Credit and how the credit interacts with […]

Revenue eBrief No. 147/24 – Flat-rate Farmers Refund Order

Revenue eBrief No. 147/24 04 June 2024 Flat-rate Farmers Refund Order A new Tax and Duty Manual (TDM)Flat-rate Farmers Refund Order has been published to provide guidance on the Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012 (S.I. No. 201/2012). The TDM outlines how VAT can be reclaimed under the Refund Order by flat-rate farmers, […]

Revenue seize herbal cannabis worth €862,000 at Dublin Airport

Revenue seize herbal cannabis worth €862,000 at Dublin Airport On Sunday 02/06/2024, as a result of risk profiling and during the course of two separate operations, Revenue officers seized 43.1 kgs of herbal cannabis with an estimated value of €862,000 at Dublin Airport. The illicit drugs were discovered in vacuum-packed packages within the baggage of two […]

Revenue publishes guidance on the Flat-Rate Farmers VAT Refund Order

Revenue publishes guidance on the Flat-Rate Farmers VAT Refund Order Today, (04/06/2024), Revenue published new guidance on the application of the VAT Refund Order for flat-rate farmers. The legislation only provides for VAT refunds for the following expenditure: a.  the construction, extension, alteration or reconstruction of farm buildings or structures; b.  the fencing, draining or […]

Revenue seize contraband worth approximately €533,000 in Dublin

Revenue seize contraband worth approximately €533,000 in Dublin Over the course of last week, (week commencing 20/05/2024) and with the assistance of detector dog Grace, Revenue officers examining parcels at a premises in Dublin seized over 7 kgs of herbal cannabis with an estimated value of almost €142,000 during the course of numerous operations. Various […]

Revenue seize herbal cannabis worth €2.1 million in Dublin

Revenue seize herbal cannabis worth €2.1 million in Dublin Today (24/05/2024), as part of an intelligence-led operation, Revenue officers seized approximately 105 kgs of herbal cannabis with an estimated value of €2.1 million in Dublin. The seizure was made as a result of a joint operation conducted by Revenue’s Customs Service and the Garda National […]

Revenue issues new guidance on determining employment status for tax purposes

Revenue issues new guidance on determining employment status for tax purposes Yesterday, (21/05/2024), Revenue published new guidance outlining the tax implications of the Supreme Court judgment in ‘The Revenue Commissioners v Karshan (Midlands) Ltd. t/a Domino’s Pizza’ on determining employment status for tax purposes. The Tax and Duty Manual, Revenue Guidelines for Determining Employment Status for Taxation […]