Author Archives: Admin

Accelerated wear and tear allowances for certain energy-efficient equipment

Accelerated wear and tear allowances for certain energy-efficient equipment Section 285A of TCA 1997 provides for accelerated wear and tear allowances

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CAT

Capital Acquisitions Tax – Dwelling House Exemption – Finance Act 2017 The Capital Acquisitions Tax Manual has been amended in Part 24 (Exemption relating to certain dwellings) to reflect amendments made to section

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Payments on termination of an office or employment or removal from employment

Tax and Duty Manual Part 05-05-19 (PDF, 295KB) has

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On-Line Payment of Taxes – myAccount

With effect from 11 June 2016, Revenue is providing a new on-line payment facility via myAccount. The new facility will enable non-ROS

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ROS extended to accept additional taxes, interest and penalties

Revenue is extending the Revenue On-Line Service to accept payments

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Restrictions on income tax loss relief

Individuals who incur a current year loss in a trade or profession can claim relief

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Agents Guide to Collector-General

The Tax and Duty Manual Agents Guide to the Collector General’s Division (PDF, 481KB) has been amended to reflect updates on:

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Order of offset of income tax reliefs, allowances and deductions

Revenue has received a number of claims for repayment of tax, for individuals who are affected by the High Income Earners Restriction,

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Health Expenses section 469 Taxes Consolidation Act 1997

Tax and Duty Manual Part 15-01-12 (PDF, 454KB) provides guidelines

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Credit in respect of tax deducted from emoluments of certain directors and employees – Section 997A TCA 1997

The purpose of Section 997A is to deny certain directors and employees a credit for tax deducted from their remuneration

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