Revenue has recently updated three other Tax and Duty Manuals. The updated manuals relate to remote working, expenditure on approved buildings and gardens and local property tax direct debits. Details are set out below.
The guidance on Expenditure on Approved Buildings and Gardens has been updated to outline the process for applying via myEnquiries for a determination by Revenue allowing reasonable public access to the building or garden.
The Tax and Duty manual Remote Working Relief has been updated to remove reference to 2020 as this year of assessment is now outside the timeframe for making a claim.
The updated Tax and Duty manual Local Property Tax Direct Debit Guidelines provides further clarity in the overview section on valuation dates and the reference to cheque as a payment option has been removed.
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