Numerous Tax and Duty Manual updates

Jan 11, 2021

A significant number of Tax and Duty Manuals have been updated in the period since the last edition of Tax News. Included below is a list of the manuals that have been updated and a summary of the updates included within.

TDM

Revenue eBrief

Update

Childcare Services Relief Part 07-01-29

eBrief No. 245/20

 

The manual has been updated to state that where an individual minded child in their own home (i.e. in the home of the children)in accordance with official guidance issued by the HSE on the protection of children from the coronavirus, the individual may still qualify for childcare services relief if they continue to mind the children in their own home on public health grounds while the pandemic persists.

Section 56 zero rating of goods and services

eBrief No. 244/20

The manual has been updated to reflect legislative changes to Section 56 of the Value-Added Tax Consolidation Act 2010, arising from the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020, which came into effect on 1 January 2021.

Help to Buy (HTB) Part 15-10-46

eBrief No. 243.20

The manual has been updated to reflect the extension of the enhanced HTB relief to 31 December 2021 (previously due to cease on 31 December 2020) as provided for in Finance Act 2020. Examples have been updated also.

Baggage Control Examination Manual

Customs Import Procedures Manual

Customs Export Procedures Manual

 

eBrief No. 242/20

 

The three manuals have been updated to incorporate changes arising from Brexit and the end of the transitional period on 31 December 2020.

Collection of Customs Debts

eBrief No.241/20

The manual has been updated at paragraph 2.3.1 to reflect the changes when entering codes for direct and indirect representation to import declarations in the new AIS system.

Earned Income Tax Credit Part 15-01-44

eBrief No.240/20

The manual has been updated to reflect the change made to the Earned Income Tax Credit by Finance Act 2020.

The tax credit available has increased to €1,650 in respect of the year of assessment 2020 and subsequent years.

Sea-going Naval Personnel Tax Credit Part 15-01-48

eBrief No.239/20

This new manual provides an overview of section 472BB TCA 1997, to include the qualifying conditions for the tax credit, the quantum of the credit together with worked examples.

Guidelines for VAT Registration

Part 38-01-03b

eBrief No.237/20

The manual has been updated to include procedures relating to Postponed Accounting, and to reflect the release of a VAT Number Verification facility for domestic-only Irish VAT registrations.

Research and Development(R&D) Tax Credit

Part 29-02-03

eBrief No.236/20

The manual has been amended to reflect the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Bill2020 and to update guidance on plant and machinery in section 5.3.

 

Transfers of assets, other than trading stock, within group

Part 20-01-04

eBrief No.233/20

The manual has been updated to clarify the practice in relation to non-resident groups.

VAT - Postponed Accounting

eBrief No.232/20

This new manual contains information on the procedures, conditions and operation of Postponed Accounting by accountable persons who import goods into the State from third countries.

Restaurant and Catering Services

Certain sanitary products

Services Relating to Vessels and Aircraft

Admission to amusement parks and fair grounds

eBrief No.231/20

These new manuals have been published to outline the VAT treatment taking effect to the relevant goods or services as a result of Finance Act 2020

VAT treatment of food and drink supplied by wholesalers and retailers

eBrief No.231/20

This manual has been updated.

Customs Manual on Preferential Origin – Appendix II

eBrief No.001/21

Equatorial Guinea has been removed from the Generalised System of Preferences (GSP) with effect from 1 January 2021.