Other guidance updates

There were a number of minor updates to several other manuals since we last issued Tax News. Please follow the link below for a short summary of these changes.

• Guidelines on PAYE Assessments to reflect the statutory time limit on the making or amending of PAYE assessments on employers. Additional guidance on how to appeal a PAYE assessment is included.
• Guidance on health and well-being related benefits confirms that no benefit in kind charge arises where an in-house medical plan includes a GP service, which is available to all employees and directors (paragraph 7); clarifies that relief in respect of speech and language therapy, or for educational psychological assessments, will only apply in certain circumstances.
• Donations to approved sports bodies to include a link to the "List of Sports Bodies with Tax Exemption", as published on the Revenue website.
• Guidance on the tax treatment of Members of the European Parliament (MEPs) regarding allowances paid to MEPs and transitional allowances and pensions paid to former MEPs.
• Income tax credits and reliefs for certain older persons and individuals caring for certain older persons reflects changes to the upper age limit for a PRSI exemption introduced by the Department of Social Protection, effective since 1 January 2024.
• Guidance on certain payments to Local Authority Chairpersons and Members regarding the exemption from tax that is available for maternity-related administrative support allowance payments to Local Authority members, and the tax treatment of security allowance payments.
• Guide to Exchange of Information under Council Directive 2011/16/EU, Ireland’s Double Taxation Agreements and Tax Information Exchange Agreements and the OECD/Council of Europe Convention on Mutual Administrative Assistance in Tax Matters.
• Guidance regarding the levy on authorised insurers. to correct an error in the rates of levy which were previously published relating to insurance contracts which are renewed or entered into on or after 1 April 2024.
• Stay and Spend Tax Credit to remove references to the service provider registration process as the period for such registration has now ceased and the information pertaining to same is no longer relevant.
• Exemption from income tax in respect of certain payments made under Employment Law to confirm that the Industrial Relations Acts 1969 is a “relevant Act” for the purposes of section 192A TCA 1997.