Enhanced Reporting Requirements – VERY important
Where an employer makes a payment under one or more of the following categories, they are required to report details
VAT treatment of the supply and installation of solar panels
Revenue eBrief No.105/23 VAT treatment of the supply and installation of solar panels A new Tax and Duty Manual has been published
Tax Treatment of the Reimbursement of Expenses of Travel and Subsistence to Office Holders and Employees
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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
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
C&E Tan reports available on ros
Revenue eBrief No.043/23 C&E Tan reports available on ros Tax and Duty Manual – C&E Tan reports available on ROS – has been
VAT zero-rating of Covid-19 Testing Kits
Revenue eBrief No. 015/23 VAT zero-rating of Covid-19 Testing Kits Following a request from the Minister for Finance, Revenue will
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
Bookkeepers Ireland 