News

January 2025

21 January 2025
Revenue seize contraband worth almost €345,000 in in Dublin, the Midlands and Rosslare

Revenue eBrief No. 015/25 - Section 481A Digital Games Corporation Tax Credit

20 January 2025
Revenue eBrief No. 014/25 - Surcharge on Certain Undistributed Income of Close Companies

18 January 2025
Revenue seize herbal cannabis worth €268,000 at Rosslare Europort

17 January 2025
Revenue eBrief No. 013/25 - Transit Customs Operational Guide

16 January 2025
Revenue eBrief No. 012/25 - Receivership - Revenue Caseworking Guidelines

15 January 2025
Revenue eBrief No. 010/25 - Living City Initiative

Revenue eBrief No. 011/25 - Review of Opinions or Confirmations

Revenue seize herbal cannabis worth €70,000 in east Cork

14 January 2025
Revenue seize contraband worth over €523,000 in Dublin, the Midlands and Rosslare

13 January 2025
Revenue seize herbal cannabis worth €91,000 in Co. Meath

10 January 2025
Revenue eBrief No. 009/25 - Research and Development (R&D) Corporation Tax Credit

08 January 2025
Revenue seize contraband worth almost €260,000 in Dublin and Rosslare

07 January 2025
Revenue eBrief No. 008/25 - Capital Acquisitions Tax Manual Part 26 – Reporting requirement in relation to gifts in respect of certain loans

Revenue publishes headline results for 2024

06 January 2025
Revenue eBrief No. 004/25 - Stamp Duty Guidance Updated

Revenue eBrief No. 005/25 - Investment Undertakings

Revenue eBrief No. 006/25 - Part 38-04-14 - Non-Routine Revenue Powers

02 January 2025
Revenue eBrief No. 001/25 - VAT Treatment of heat pump heating systems

Revenue eBrief No. 002/25 - Taxation of Foreign Retirement Lump Sums

Revenue eBrief No. 003/25 - Section 31C Shares deriving value from immovable property situated in the State

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December 2024

31 December 2024
Revenue eBrief No. 337/24 – Parts 15 Tax Credits and Part 42 Finance Act 2024 Updates

Revenue eBrief No. 336/24 - Part 37-00-04b Guidelines for Agents or Advisors acting on behalf of taxpayers

Revenue eBrief No. 338/24 - Mortgage Interest Tax Credit

Revenue eBrief No. 339/24 - Vacant Homes Tax

24 December 2024
Revenue eBrief No. 335/24 - Importation and exportation of medicinal products and unauthorised or falsified (counterfeit) medical preparations

Revenue seize herbal cannabis worth almost €1.3 million at Shannon Airport

23 December 2024
Revenue eBrief No. 334/24 - PAYE Services Manage your Tax

Revenue seize contraband worth over €880,000

20 December 2024
Revenue eBrief No. 332/24 - Part 38-01-03c Cancellation of Tax Registration

Revenue eBrief No. 333/24 – EU Cross-Border Payments Reporting Requirements for Payment Service Providers

19 December 2024
Revenue eBrief No. 329/24 – Stock relief for Young Trained Farmers

Revenue eBrief No. 330/24 -Opinions/Confirmations on Tax/Duty Consequences of a Proposed Course of Action

Revenue eBrief No. 331/24 - Retention of books and records

18 December 2024
Revenue eBrief No. 324/24 - Procedures in relation to Relief for Investment in Films

Revenue eBrief No. 328/24 – VRT Manual Section 1A and Section 8

Revenue seize contraband worth over €672,000

17 December 2024
Revenue eBrief No. 325/24 - Co-operative Compliance Framework - Large Corporates Division and High Wealth & Financial Services Division

Revenue eBrief No. 326/24 - Outbound payments defensive measures

Revenue eBrief No. 327/24 - Retirement Relief - Disposals within family of business or farm

Revenue seize herbal cannabis worth €117,000

16 December 2024
Revenue eBrief No. 321/24 - General Rule as to Deduction of Expenses in Employment

Revenue eBrief No. 322/24 - Update to Part 04A-01-01 - Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union – Administration and Part 04A-01-02 regarding the application of Pillar Two rules

Revenue eBrief No. 323/24 - Updates to Tax and Duty Manuals Part 38-01-03a and Part 38-01-03b

13 December 2024
Revenue eBrief 314/24 - TDM 15-03-04 Residential Premises Rental Income Relief (RPRIR)

Revenue eBrief No. 315/24 - Overview of EU VAT SME Scheme

Revenue eBrief No. 316/24 – Charitable Donation Scheme

Revenue eBrief No. 317/24 – Accelerated wear and tear allowances for gas vehicles and refuelling equipment

Revenue eBrief No. 318/24 - Stamp Duty Manual Part 5: Provisions applicable to particular instruments - updated

Revenue eBrief No. 319/24 – Exemption of certain profits arising from production, maintenance and repair of certain musical instruments

Revenue eBrief No. 320/24 - Stock relief - farming trades

Revenue seize herbal cannabis worth €410,000 in Dublin

12 December 2024
Revenue eBrief No. 312/24 - Help to Buy (HTB) manual updated

Revenue eBrief No. 313/24 - Vehicle Registration Tax Manual Section 1C

11 December 2024
Revenue eBrief No. 311/24 - Corporation tax relief for new start-up companies

Revenue seize cocaine worth over €3 million at Port of Cork

10 December 2024
Revenue eBrief No. 303/24 - Guidance on Anti-Hybrid Rules

Revenue eBrief No. 307/24 - Tax and Duty Manual 12-04-02 - Leasing Ringfences – Sections 403 and 404 TCA 1997

Revenue eBrief No. 308/24 - Part 15 Tax Credits Finance Act 2024 Updates

Revenue eBrief No. 309/24 - Customs Controls in the area of Product Safety

Revenue eBrief No. 310/24 - Stamp Duty Manuals – Section 81AA (Transfers of land to young trained farmers) and Section 81D (Relief for certain leases of farmland) SDCA 1999 – Finance Act 2024 Updates

Revenue publishes list of tax defaulters

Revenue seize contraband worth over €2.5 million

09 December 2024
Revenue eBrief No. 304/24 – Tax and Duty Manual Part 09-02-08 - Leasing of Machinery and Plant – Scenarios where Section 299(1) Applies

Revenue eBrief No. 305/24 – Tax treatment of payments received under the Brexit Voluntary Permanent Cessation Scheme

Revenue eBrief No. 306/24 - Accelerated Capital Allowances for Farm Safety Equipment

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06 December 2024
Revenue eBrief No. 302/24 - Deduction for stock exchange listing expenditure

05 December 2024
Holiday period opening arrangements

Revenue eBrief No. 298/24 - VAT treatment of share transactions and trading platforms

Revenue eBrief No. 299/24 - VAT treatment of stock exchange fees

Revenue eBrief No. 300/24 - Pre-letting expenses

Revenue eBrief No. 301/24 - Deduction for Digital Services Taxes

04 December 2024
Revenue eBrief No. 297/24 - Finance Act 2024 - VAT Notes for Guidance

03 December 2024
Revenue eBrief No. 295/24 - Preferential Origin

Revenue eBrief No. 296/24 - Collection of Customs Debts Manual

Revenue seize contraband worth over €332,000

Revenue seize herbal cannabis worth €603,000 at Dublin Airport

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02 December 2024
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Revenue eBrief No. 293/24 - Stamp Duty Manual Part 9: Section 125A - Levy on authorised insurers

Revenue eBrief No. 294/24 - Stamp Duty Manuals for Part 9 and Section 126AB SDCA 1999 updated

Revenue seize counterfeit goods worth €279,000 at Dublin Airport

Revenue seize herbal cannabis worth €80,000 in Cork City

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