The Tax Appeals Commission (TAC) has published a catalogue of the TAC determinations published since its establishment in 2016 up to 3 October 2022. TAC determinations are catagorised by tax head and are accessible here.

Prior to the introduction of the Special Assignee Relief Programme (SARP) there was an expatriate-based tax relief available under section 825B Taxes Consolidation Act 1997 to individuals who were not Irish domiciled and who, before they came to the State, were living and working in a country with which Ireland had a double taxation agreement. As the latest tax year in which the relief could be claimed was 2015, Revenue has removed Tax and Duty Manual Part 34-00-08 as it is no longer relevant.

The Department of Finance published its Annual Report for 2021. The report relates to the Department’s performance and the work undertaken in achieving the strategic goals of the Department. These include achieving a balanced, sustainable macroeconomic environment and sound public finances, a well-regulated, sustainable financial sector, international leadership in economic, fiscal and financial decision making and promoting environmentally sustainable progress.

Revenue has updated its 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. The revised guidance sets out the role of the International Tax Division.

The Department of Finance has published a review of the Help to Buy Scheme by Mazars. The scheme is intended to assist first time buyers (FTBs) to save for the deposit required to qualify for a mortgage for the purchase of a newly built residential property. The report notes that the scheme is poorly targeted and promotes demand for new housing in a market where there are supply constraints, while highlighting the deadweight associated with the expenditure. The Mazars report states that, “[t]here are weaknesses in the Help to Buy scheme and it cannot be concluded that it is sufficiently efficient to represent good value for money. Consequently, we conclude that it should be withdrawn. However, now is not the time to do so.” The report recommends an extension of the scheme for two years only, while removing self-builds from the scheme and increasing the minimum mortgage loan-to-value ratio from 70 percent to 80 percent, during which time a move away from a tax expenditure scheme towards a scheme under the direction of the Department of Housing, Planning and Local Government should be facilitated. However, in Budget 2023 the Minister for Finance announced an extension of the Help to Buy scheme, at current rates, to the end of 2024.

Revenue has published a new Tax and Duty Manual to provide guidance for caseworkers conducting compliance interventions in respect of employers who have incorrectly operated payroll taxes. The guidance deals only with cases where an update of the employee’s payroll record is required due to the incorrect operation of the PAYE system by an employer as a result of error or carelessness. This guidance will apply to any self-correction or qualifying disclosure received and/or Revenue compliance intervention initiated following the publication of this Tax and Duty Manual.

Revenue has published updated guidance regarding its Revenue On-line Service (ROS) and useful ROS Pay and File tips in advance of the personal tax deadline of 31 October 2022. The deadline is extended to Wednesday, 16 November 2022 where the taxpayer both files their 2021 Form 11 return and makes the appropriate payment for 2022 Preliminary Tax and the balance of 2021 Income Tax using ROS. The extension does not apply where only one of these actions is completed through ROS. The updated ROS Tax and Duty Manual includes information on new services such as Trust Register Functions, the redesign of the ROS ‘Login’ and ‘Manage My Certificate’ screens, MyEnquiries auto-registration for new ROS registrations and information on updating a bank account in an RDI. The updated ROS Pay and File Useful Tips Tax and Duty Manual is to assist taxpayers and their agents to comply with their ROS Pay and File obligations. The guidance includes information on the calculation and payment of 2022 preliminary tax, CGT self-assessment, CAT and PAYE return deadlines, updates to the 2021 Form 11 and the ROS Offline application. Further information is available in Revenue eBrief no. 178/22.

Revenue has published information on the changes made to excise duty rates as part of Budget 2023 and has updated a number of Tax and Duty Manuals. Details on the changes made to excise duty rates as part of Budget 2022 are included in Tax and Duty Manual Budget 2023 - Excise Duty Rates. The Tax and Duty Manual Tobacco Products Tax has also been updated to reflect changes to the excise duty rates that take effect from 28 September 2022.

Revenue published its Budget 2023 summary, detailing the key measures in this year’s budget.

Revenue has updated its Tax and Duty Manual on Phased Payment Arrangements (PPA). The guidance now reflects the enhanced PPA system that allows for PPA consolidation. It also sets out temporary changes to PPA during Covid-19 which remain in place. Previously taxpayers were unable to add additional liabilities to their existing PPA. However, the ability to add extra periods to a PPA has become a necessity because of the need to incorporate warehoused debt into a PPA at the end of the Debt Warehouse Period 2. The enhanced PPA system allows for PPA consolidation, providing taxpayers greater flexibility in the management of their PPA. Taxpayers can apply for PPA consolidation on ROS. Further information regarding Debt Warehousing Scheme PPAs is available here.

Revenue would like to remind members about the filing obligations of charitable organisations and to highlight that those charities that do not hold tax exemption must file returns. Revenue has issued a note stating: “If a registered charity wishes to apply to Revenue for tax exemption, an application must be submitted, through Revenue’s online applications system, which can be done via ROS. Where Revenue grants tax exemption to a registered charity, it issues a CHY number to that charity; this indicates that the charity has tax exempt status. A registered charity that does not hold tax exemption is obliged to file all returns, as appropriate, to Revenue. There is no obligation on tax exempt charities to file tax returns to Revenue for the taxes to which the exemption applies. They must file returns for those taxes to which the exemption does not apply. Any enquiries in this regard can be sent via Revenue’s secure online MyEnquiries facility.” Details about applying for tax exemption are available here.

Mindful of the disruption that may arise for taxpayers and their agents as Ulster Bank and KBC leave the Irish banking market, Revenue has confirmed that, where members have previously set up RDIs for their clients with Ulster Bank or KBC bank accounts, a change of bank details on ROS will update the RDI. Any queries that may arise should be sent to ROS Payment Support via MyEnquiries, selecting ‘Other than the above’ and then by selecting ‘Revenue On-line Service (ROS) Payments’ from the ‘more specifically’ menu. Revenue will shortly be writing to all ROS customers advising on how to update bank details quickly and securely through its online channels to avoid disruption to payments or refunds during the upcoming Pay & File period. In addition, messaging on updated bank details will display on ROS and MyAccount screens from 10 October. Agents should maintain similar awareness with their clients who may be using an Ulster Bank or KBC account for payments and refunds.  If a customer misses their payment due to delay in the update of bank details, they should engage with Revenue in the first instance via the My Enquiries channels set out above, to outline their difficulty and Revenue will work with the taxpayer or their agent to address the matter on a case-by-case basis.