Employer provided vehicles
Revenue eBrief No. 093/23 Employer provided vehicles Tax and Duty Manual Chapter 2 Part 05-01-01b – Employer Provided Vehicles – has been updated. The main changes relate
Category: Payroll
The provision of staff awards
Revenue eBrief No. 074/23 The provision of staff awards Tax and Duty Manual Part 05-01-01j – The provision of staff awards, has been
Returns by Employers in Relation to Reportable Benefits
Revenue eBrief No.075/23 Part 38-03-33 – Returns by Employers in Relation to Reportable Benefits Tax and Duty Manual Part 38-03-33 provides information
Changes to the operation of ‘Week 53’ provisions
Revenue eBrief No. 009/23 Changes to the operation of ‘Week 53’ provisions Tax and Duty Manual Part 42-04-07 – PAYE reviews where Week
Changes to standard rate tax band and personal tax credits
Revenue eBrief No. 005/23 Changes to standard rate tax band and personal tax credits As part of Budget 2023 the
Guidelines for agents or advisors acting on behalf of taxpayers
Revenue eBrief No. 004/23 Guidelines for agents or advisors acting on behalf of taxpayers The Tax and Duty Manual Part
Universal Social Charge
Revenue eBrief No. 001/23 Universal Social Charge Tax and Duty Manual Part 18D-00-01 – Universal Social Charge – has been updated to
VAT and Employer Income Tax/PRSI/USC/LPT
Revenue eBrief No. 235/22 VAT and Employer Income Tax/PRSI/USC/LPT Tax and Duty Manual VAT and Employer Direct Debit Guidelines has been amended
Rent Tax Credit
Revenue eBrief No. 233/22 Rent Tax Credit Tax and Duty Manual Part 15-01-11A (Rent Tax Credit) outlines the conditions which must be
Cycle to Work Scheme – Finance Act 2022 updates
Revenue eBrief No. 232/22 Cycle to Work Scheme – Finance Act 2022 updates Tax and Duty Manual – Part 05-01-01g – The
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