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
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 treatment of Printing and Printed Matter
Revenue eBrief No. 236/22 VAT treatment of Printing and Printed Matter This Tax and Duty Manual Printing and Printed Matter has been
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
Customs Export Procedures Manual
Revenue eBrief No. 230/22 Customs Export Procedures Manual The Customs Export Procedures Manual has been updated to reflect impending changes to export
Tax and Duty Manual Part 05-01-01b – Chapter 2 – Employer-provided vehicles
Revenue eBrief No. 229/22 Tax and Duty Manual Part 05-01-01b Chapter 2 – Employer-provided vehicles has been updated as follows:
Tax and Duty Manual Part 05-02-10 – Road Haulier Drivers (Employees) – Subsistence Rates – has been updated.
Revenue eBrief No. 226/22 Tax and Duty Manual Part 05-02-10 – Road Haulier Drivers (Employees) – Subsistence Rates – has been updated
VAT treatment of dental services
Revenue eBrief No. 224/22 VAT treatment of dental services A new Tax and Duty Manual – VAT treatment of dental services –
VAT in the Digital Age, proposal from the EU
VAT in the Digital Age On 8 December 2022, the European Commission proposed a series of measures to modernise and
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