In this week’s detailed miscellaneous updates which you can read more about below, the April 2026 Employer Bulletin and the most recent Agent Update have both been published by HMRC. Other updates to be aware of this week are as follows: HMRC has advised that new VAT registrations may not appear on HMRC’s Check a UK VAT number online service from 9am today, Monday 20 April, until 5pm Friday 24 April 2026, From 1 April 2026, the Valuation Office Agency (VOA) ceased to exist independently and is now providing its services as part of HMRC. A Press Release has been published explaining this which also advises that the VOA’s customer helpline and online contact form continue to be available as normal, Until 15 June 2026, the Scottish Government is consulting on proposals relating to its communications to taxpayers, HMRC recently published a new online tool Tell HMRC about loans that participators have repaid in full. The tool can be used by company officers, participators in close companies and authorised agents, A HMRC webinar being held on 23 April 2026 which will examine statutory maternity and paternity pay is still open for registrations, The deadline for submitting and paying the annual tax on enveloped dwellings for the return period 1 April 2026 to 31 March 2027 is 30 April 2026, The latest schedule of HMRC Talking Points live and recorded webinars for tax agents are available for booking. Spaces are limited, so take a look now and save your place, and finally, Check HMRC’s online services availability page for details of planned downtime and the online services affected. April 2026 Employer Bulletin The April edition of the Employer Bulletin brings you all the latest HMRC updates and guidance to support employers, payroll professionals, and agents. Included in this edition are important updates on: key dates and processes for reporting benefits in kind, Real Time Information submission problems: incorrect handling of payroll ID, the removal from April 2026 of employee tax relief for non-reimbursed homeworking expenses, the official rate of interest from 6‌‌‌ April 2026, and Statutory Sick Pay changes from April 2026: what employer’s need to know. Agent Update 142 Agent Update: Issue 142 is available now. Get the latest guidance and information on the following in this edition: Making Tax Digital for Income Tax, Corporation Tax late filing penalties – temporary delay to notices, and the tax rules for non-UK domiciled individuals have changed.

Last week, the Government agreed a new package of fuel measures to support the transport, farming and fisheries sectors which include reductions in excise duty on diesel, petrol and marked gas oil.  The reductions will take effect from midnight, Tuesday 14 April 2026 and run until 31 July 2026. The measures are in addition to the €250 million in targeted supports previously allocated to assist those experiencing real and immediate financial pressure. As part of the ongoing engagement with the European Commission, the measures announced by Government include the following: Excise on diesel to be reduced by a further 10 cent (VAT inclusive), bringing the total reduction on diesel to 32 cent (VAT inclusive), Excise on petrol to be reduced by a further 10 cent (VAT inclusive), bringing the total reduction on petrol to 27 cent (VAT inclusive), Excise on marked gas oil (green diesel) to be reduced by a further 2.4 cent (VAT inclusive), bringing the total reduction on green diesel to 7.4 cent (VAT inclusive), the overall reductions include the already announced NORA levy reduction, and  the planned increase in carbon tax, scheduled for May 1st, will be deferred until the Budget. This will impact green diesel and non-propellant fuels such as kerosene heating oil, natural gas and solid fuels. The Government plans to establish a new Road Transporters Support Scheme (RTSS) to support the haulage and coach sector. In addition, a comprehensive €100 million Fuel Subsidy Support Scheme was announced to assist farmers, agricultural contractors and fishers facing unprecedented increases in fuel costs. Following the announcement, Revenue updated its Excise Duty guidance on Energy Products and Electricity Taxes to reflect these changes. The guidance on the relief for increase in carbon tax on farm diesel has also been revised to reflect an extension of relevant existing rates and to include a step-by-step guide on how claim relief for carbon tax on farm diesel under section 664A TCA 1997.  

The Living City Initiative is a scheme of property tax incentives covering various reliefs aimed at the regeneration of certain areas. The scheme offers relief from income tax or corporation tax for qualifying expenditure on the refurbishment and/or conversion of buildings located in Special Regeneration Areas (SRAs). Last week the Tánaiste and Minister for Finance, Simon Harris, signed orders to formally designate five additional towns, Athlone, Drogheda, Dundalk, Letterkenny and Sligo under the Initiative.  In addition, Revenue has published updated guidance on the Living City Initiative and has also published new guidance on different elements of the relief including,  owner occupier residential relief and commercial, rented residential and living over the shop elements of the relief. The guidance includes details of the Finance Act 2025 amendments to the Living City Initiative which took effect from 1 January 2026 and include: The introduction of section 372AAE into the Taxes Consolidation Act 1997, which provides for a new living over the shop element to the scheme. Relief is available in respect of the conversion or refurbishment of certain commercial or industrial properties (which were rateable premises) into residential units. An amendment to the pre-1915 building age requirement that applied to the owner occupier and rented residential elements of the scheme, to provide that residential premises built before 1975 in Special Regeneration Areas will be eligible for relief. Confirmation that relief for qualifying expenditure on the rented residential, commercial and living over the shop elements of the scheme is allowed over two years at a rate of 50 percent per annum. Provision for up to a maximum of €300,000 in tax relief per undertaking over a rolling 3-year period for the rented residential, commercial and living over the shop element of the scheme and thereby removing the limit of €200,000 per project. The removal of the restriction on the rented residential and commercial elements of the scheme which required three times the amount of a grant received or receivable to be deducted from qualifying expenditure. It now instead provides that the amount of the grant received is to be deducted. The removal of the restriction on property developers or connected parties claiming relief in certain circumstances.  

In this week’s cross-border trading corner, we bring you the latest guidance updates and publications. The most recent Trader Support Service bulletin is also available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. And finally the Government’s Borders Directorate Communications Team has sent an email about changes to the process for returning consignments rejected at EU Border Control Posts which come into effect from today, Monday 20 April 2026. The email also includes suggested actions to take. Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Amend or cancel a Customs Declaration Service import declaration, Report a problem using the Customs Declaration Service, The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026, Customs declarants and declaration volumes for international trade in 2025, Method 1 - Transaction value, Advance valuation rulings, Customs valuation, Reference Document for The Customs (Northern Ireland) (EU Exit) Regulations 2020, UK import trade in goods by country of origin and country of dispatch, 2024, Amend or cancel non-special procedure supplementary declarations, External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service, and Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service.

TaxSource Total is Chartered Accountants Ireland searchable, complete and freely available online tax resource. This excellent online resource has now been updated for Finance Act 2025. The legislation available includes the Taxes Consolidation Act 1997, the Stamp Duty Consolidation Act 1999, the Capital Acquisitions Tax Consolidation Act 2003, and the Value-Added Tax Consolidation Act 2010.  (Please note that previous users may need to clear their cache (Ctrl+F5) to enable access to the updated content.) 

The European Commission has published a study on wealth taxation  covering net wealth, capital and exit taxes to provide a better understanding of these taxes, their interrelation and consequences. 

The OECD has published the April 2026 Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors. The report outlines recent developments in international tax co-operation, including the implementation of the BEPS minimum standards, the global minimum tax framework, and tax transparency.

This week was the culmination of the Institute's representation in two awards competitions. At the Education Awards Chartered Accountants Ireland Skillnet was thrilled that the Professional Scepticism Virtual Reality Programme (VR) Training Programme won in the Excellence in Education by a Professional Body category. This award recognises the professional body in Ireland that best demonstrates excellence in the delivery and development of knowledge or skills in a profession.  Presenting the award, the judges noted: "This entrant secured the judges' attention through the world’s only professional-scepticism VR training programme. The immersive audit environments, real-time feedback, and evidence-based design provide a transformative learning experience. Adoption across multiple universities and professional contexts highlights its sector relevance, while student feedback reflects significant skills development and increased confidence in applying professional scepticism. This is a creative and engaging use of VR to enhance the learning experience for junior and trainee auditors." At the same event, the Institute was delighted to be shortlisted in the Best Online Education category. This category recognises the institution that demonstrates excellence in the development and integration of its online learning experience for its students. We were very proud to be shortlisted and congratulate the category winners, Flúirse. In addition, we were honoured to be finalists in the Overall Excellence category – a judges panel selection from winners of all 32 category winners on the night – which recognises exceptional achievement by a higher education institution in Ireland. We were privileged to have been considered and congratulate the category winner: Ulster University. Elsewhere, at the Business & Finance ESG Awards, we were very proud to have been shortlisted for the ESG Company Award (SMEs). This category recognises SMEs that excel in implementing ESG strategies, and that demonstrate commitment to sustainable practices. It was a competitive field and we warmly congratulate the category winners, GORM. The Institute is very grateful to all who contributed to the work on behalf of members and students which these accolades represent. 

Chartered Accountants Ireland has completed a wide‑ranging programme of member and stakeholder engagement across Australia, reinforcing the Institute’s commitment to supporting members living and working overseas while strengthening Ireland’s international economic and professional relationships.  The visit was led by Institute President Pamela McCreedy, joined by Global Member Manager Gillian Duffy, who represented the Institute across a series of high‑level engagements in Brisbane, Sydney and Melbourne. The programme highlighted the significant contribution made by the more than 1,600 Chartered Accountants based in Australia, working across all sectors of the economy and playing a vital role in strengthening links between Ireland and Australia.  Key engagements included meetings with Enterprise Ireland, IDA Ireland and The Ireland Funds Australia, as well as discussions with the Department of Foreign Affairs through the Consulate General of Ireland in Sydney. These conversations focused on trade and investment, talent mobility, and the skills and leadership needed to support Irish companies scaling internationally and multinational firms investing in Ireland.  A centrepiece of the visit was the President’s Dinner in Sydney, attended by over 200 members and guests from across the Irish–Australian business community, representatives from Ireland’s state agencies, professional bodies and partner organisations, as well as leaders from the Institute’s Australian member networks. Speaking on the night, President Pamela McCreedy reflected on the evolving role of Chartered Accountants and the importance of trust, transparency and professional judgement in establishing the profession’s position as a source of Trusted Business Leadership in Australia and globally. With a growing presence in Australia, Institute members continue to benefit from their community support offered by member chapters. She encouraged members to stay connected and to get involved.  During the member event in Melbourne, Pamela noted the strength of the Chartered community. From one of the newest of the Institute’s global member chapters in Brisbane through to its biggest in Sydney to her final engagement in Melbourne, she was reminded of the achievements and successes of peers and how experiences shape careers and whole communities.   Maintaining a visible and active presence across Australia enables Chartered Accountants Ireland to advocate effectively for members, contribute to international leadership and finance discussions, and deepen relationships with the organisations shaping Ireland’s global economic footprint. The visit also reinforced the Institute’s unique role as an all‑island professional body with members working across every sector of business worldwide. 

  In this week’s bulletin read about the publication of the Critical Infrastructure Bill, a report identifying renewable energy as a hedge against fuel price volatility, the new ISO 140001 standard and investment in critical water infrastructure. Also covered are the publication of guidelines on the implementation of the Packaging and Packaging Waste Regulation (PPWR), resources on nature as a source of long-term value and to support assessment of nature-related financial risks, and the usual articles, resources and upcoming events. CHARTERED ACCOUNTANTS IRELAND Institute congratulates Gorm! Chartered Accountants Ireland congratulates Gorm for winning the ESG Company Award (SMEs) in the Business & Finance Media Group ESG Awards 2026, in partnership with Grant Thornton Ireland. Chartered Accountants Ireland was honoured to have been shortlisted in the category and congratulates all fellow nominees, and all winners, across the categories. IRELAND Minister Chambers publishes Critical Infrastructure Bill 2026 The Government’s Critical Infrastructure Bill 2026 has been published, and it aims to fast-track the approval processes for critical infrastructure projects in Ireland. The Bill will allow Government, with Dáil approval, to designate specific infrastructure projects or programmes that the Government considers to be critical, thereby requiring all State bodies involved in the approval process for the infrastructure in question to prioritise their consideration of it. It also requires all State bodies involved in the approval processes for this infrastructure to cooperate and coordinate with each other. In Chartered Accountants Ireland’s reaction to the publication of the Bill, Director of Members and Advocacy Cróna Clohisey described it as “a significant step in the Government’s approach to addressing Ireland’s infrastructure challenges.” Renewables an “important hedge against fuel price volatility” At a time of intense focus on energy prices, a new review paper from the Economic and Social Research Institute Ireland (ESRI) has found that while interventions such as energy credits have alleviated much of the burden for Irish consumers, Irish electricity prices have been among the most expensive in Europe during the 2018–2024 period of analysis. Read more here. New ISO 14001:2026 Standard now available The new edition of the leading International Standard for environmental management, ISO 14001 Environmental Management Systems, is now available. Adopted by more than 600,000 organisations worldwide, ISO 14001provides a framework to help organisations of all types and sizes manage their environmental responsibilities systematically and effectively. The new edition has improved guidance, navigation and alignment with environmental priorities such as climate change, biodiversity and resource efficiency. It also aims to integrate seamlessly with other ISO management systems standards. Investment in critical water infrastructure resilience Uisce Éireann is to invest over €500 million in 30 critical water supply projects over the next ten years, as part of its Water for Growth Programme. The projects are to build resilience by upgrading treatment plants, building new trunk mains, and installing new strategic water storage facilities. This is in addition to the investment in leak-reduction of €420 million over the next five years to prevent the loss of up to 250 million litres of water per day. Uisce Éireann’s Growth and Development Programme is the national programme of targeted investment to enable essential housing. The delivery of water and wastewater capacity is identified as vital to support economic growth locally and nationally.  EUROPE Guidelines on the implementation of the Packaging and Packaging Waste Regulation (PPWR) publish The European Commission has published guidelines on the implementation of the Packaging and Packaging Waste Regulation (PPWR) to facilitate the uniform application of the new packaging rules across the EU and simplify compliance for economic actors and Member States. The guidance document presented by the Commission clarifies rules where the PPWR need further interpretation and areas where stakeholders have requested assistance. The law aims to contribute to a more sustainable and competitive packaging sector across the EU and to strengthening the Single Market for packaging through common rules. Several delegated and implementing acts are being prepared, including on harmonised registration and reporting formats for the extended producer responsibility, labelling for waste sorting by consumers, recycled content in plastic packaging, and recyclability criteria. These are being prepared in close cooperation with Member States, stakeholders and trading partners. TECHNICAL ROUNDUP (From our colleagues in Professional Accounting) The International Sustainability Standards Board (ISSB) has published its March 2026 ISSB update and podcast. The UK Endorsement Board is conducting research  to better understand company experiences in relation to the UK’s climate-related financial disclosures reporting regime. If you are a company reporting under these regulations and would like to take part, please contact the researchers at climatefinresearch@iffresearch.com to arrange a time to be interviewed. RESOURCES CAANZ, ACCA publish case study on sustainability assurance judgement Chartered Accountants Australia and New Zealand (CAANZ) and Association of Chartered Certified Accountants (ACCA) have issued a report to guide assurance practitioners on applying professional judgement to estimates and forward-looking information in sustainability engagements. Estimates, targets, transition roadmaps and projections are now a core part of sustainability disclosures and are increasingly influential for investors and other stakeholders. However, this type of information is by nature uncertain. It rests on assumptions, expert judgement and future developments that may be outside an organisation’s control. The report, A case study: Demystifying the assurance of estimates and forward-looking information in accordance with ISSA 5000, is presented as a practical case study to support practitioners in applying that judgement. It looks at how assurance providers can address the inherent uncertainty in estimates and forward-looking disclosures when conducting engagements under ISSA 5000. Nature as a source of long-term value In this blog, Natura’s Group Chief Financial Officer, Silvia Vilas Boas, shares how the organisation integrates financial, social and natural capital, how the finance team works alongside sustainability colleagues to guide everyday decisions, and how new financial instruments are being used to channel capital towards nature positive and socially inclusive outcomes. OECD publishes report on enhancing interoperability of policy‑mandated emission monitoring, reporting and verification systems The OECD has published a Technical summary report,  exploring practical avenues for establishing interoperable carbon intensity metrics by leveraging existing policy-mandated monitoring reporting and verification (MRV) systems and data governance frameworks. The report finds, among other things, that interoperability does not require full harmonisation of MRV systems. Instead, it can be enhanced by expanding coverage and increasing emissions data disaggregation and by establishing mutual recognition of emission estimation methods and reporting and verification frameworks. The report concludes by outlining practical actions to strengthen interoperability via policy-mandated MRV systems, including options to improve alignment, data transformability and mutual recognition across systems. New materials to support assessment of nature-related financial risks The Network for Greening the Financial System (NGFS) has released a package of materials to support the assessment of nature-related financial risks. The package provides practical tools for central banks and supervisors to integrate nature-related risks into their work to help strengthen the resilience of the financial system. Nature degradation, such as deteriorating water or soil quality, can have knock-on effects that can lead to economic and financial damage.    The World Bank now estimates that as much as half of the world’s GDP relies on biodiversity, nature capital and ecosystem services. In his opening remarks at a panel discussion on “Incorporating nature into supervisory practices” Frank Elderson stated that in the euro area, nearly 75% of banks’ corporate lending goes to firms that are highly dependent on at least one ecosystem service.” A Member of the Executive Board of the European Central Bank and Vice-Chair of the Supervisory Board of the ECB, Elderson warned that in the face of multiple challenges, the very urgent often overtakes the vitally important: “Put bluntly: if we keep destroying nature, we keep destroying economic activity. And this leads to risks surging, prices rising and instability spreading to every part of society and across borders.”  ARTICLES “ESG considerations are now central to capital allocation” – CEO Q&A with Keith Butler, Group CEO of Acorn Life Group (Business and Finance) ‘Greenhushing’ flagged as growing risk in Irish finance (Business Post) AI laws overlook environmental damage – here’s what needs to change (The Conversation) How this aerospace company built resilience through sustainability (ICAEW Insights) US EV Fast-Charging Network Grows Amid High Gas Prices (Bloomberg) UK Car Sales Rise to Highest Since 2019 in Resilient Showing (Bloomberg Green) EU climate chief warns there is ‘no workaround’ for high energy prices (Financial Times) EVENTS IBEC, Briefing: Voluntary Sustainability Reporting for SMEs - VSME At this briefing Lorraine McCann, Managing Director, Sustainability Reporting Lead, KPMG will provide an overview of the voluntary sustainability reporting standard (VSME), the key reporting requirements and how it can assist SMEs in responding to requests for information from companies in their value chain. The briefing is for any SME that wishes to become more informed on the voluntary sustainability reporting standard (VSME) and the potential benefit to their business, as well as senior leaders, owners, compliance managers, risk managers, sustainability managers, environmental and EHS professionals, accountants, operations managers, employees with sustainability reporting as part of their role Virtual |Monday 27 April | 3.00pm – 3.45pm |  Free, booking required UN Global Compact, Climate Ambition Accelerator — 2026 Applications Now Open The UN Global Compact's Climate Ambition Accelerator is now accepting applications for 2026. This six-month programme equips companies with the knowledge and tools to accelerate progress toward setting science-based emissions reduction targets aligned with the 1.5°C pathway — putting them on track for net-zero by 2050. Application Deadline: 30 April 2026 | Programme: May–November 2026 IBEC, Packaging and Packaging Waste Regulations - Guidance on new requirements A free 1-hour briefing on the EU Packaging and Packaging Waste Regulations (PPWR) and the implications for business.  Virtual, Friday 1 May, 12.00 noon - 1.00pm Enterprise Ireland, Sustainability Kickstarter Workshops A half‑day workshop series designed to support business leaders in recognising the strategic importance of sustainability and decarbonisation. The sessions provide practical skills to integrate core sustainability principles, identify competitive opportunities, and build actionable plans to meet rising customer expectations for sustainable products and services. Friday, 8 May 2026 | Half‑day workshop ICAEW, Sustainability for business 2026 This in-person event brings together business leaders – especially from SMEs – to explore how sustainability is shaping the UK business landscape and influencing resilience, competitiveness, and access to capital. Through a mix of interactive sessions, expert discussions and real-work examples, the event will help businesses understand the practicalities of sustainability such as related risks and opportunities, how peers are responding, and what this means for long-term planning and decision-making. In person, Chartered Accountants' Hall, Moorgate Place, London EC2R 6EA, 11 May, 2026, 08:00 - 12:00       ICAEW, What determines the price of energy - factors, forecasts and future This webinar will explore the latest trends in energy prices, examining why volatility persists and what this means for businesses planning for the short and long term. Equip your organisation with the insight and tools needed to navigate today’s fast‑changing energy landscape effectively by gaining a clear overview of the UK’s current energy mix and how it is expected to evolve over the coming years, driven by policy, market forces and the transition to net zero. Also considered will be the practical implications of these changes for organisations, helping you better understand the risks, opportunities and strategic considerations shaping the future energy environment. Virtual, 20 May 2026, 13:00 - 14:00 UN Global Compact Network Canada, Annual Sustainability Reporting Peer Review Group (ASPiRe) — Now Open for Registration This structured peer review programme offers an exceptional opportunity for sustainability and communications teams to strengthen the quality and credibility of their sustainability disclosures — including Communications on Progress (CoPs). Registration Deadline: 5 June 2026 | Programme: July–October 2026 Sustainability Centre You can find information, guidance and supports to understand sustainability and meet the challenges it presents in our online Sustainability Centre. 

At a time of intense focus on energy prices, a new review paper from the Economic and Social Research Institute Ireland (ESRI) has found that while interventions such as energy credits have alleviated much of the burden for Irish consumers, Irish electricity prices have been among the most expensive in Europe during the 2018–2024 period of analysis. The review, which charts electricity price trends in Ireland and Europe, also finds that Ireland’s exposure to international gas prices helped push residential electricity prices to the highest in Europe in 2024, before taxes, levies and energy credits are taken into account. Commenting on the research, Dr Niall Farrell, Associate Research Professor at the ESRI, said: “Irish electricity prices tend to track trends in natural gas prices. While many countries have reduced their reliance on gas-fired generation in recent years, Ireland has been less able to diversify away from gas-fired generation. Renewables provide an important hedge against fuel price volatility.” According to provisional data from Eirgrid, nearly half of Ireland’s electricity came from renewable sources during March. A growth of rooftop solar saw a reduction in need for traditional generators at times and wind energy made up a significant proportion of renewable energy, contributing 40 percent of the overall fuel mix in March. The increase in wind energy generation limited the increase of wholesale electricity prices in Ireland, according to research from Wind Energy Ireland, which states that “Rising gas prices drove the average wholesale price of electricity in Ireland last month up 19 percent compared to February but a strong performance by Irish wind farms kept prices lower than in March 2025.” Separately, the Government announced a package of measures on fuel costs to support the transport, farming and fisheries sectors. These measures include reducing by a further 10 cents the excise on diesel and on petrol (VAT inclusive), reducing the excise on marked gas oil (green diesel) by a further 2.4 cent (VAT inclusive), and deferring the planned increase in carbon tax, scheduled for 1 May, until the Budget. These measures are in addition to the previously allocated €250 million in targeted supports to assist those experiencing real and immediate financial pressure. The Government is also establishing a new Road Transporters Support Scheme (RTSS) providing direct payments to the haulage and coach operators, and has announced a €100 million Fuel Subsidy Support Scheme to assist farmers, agricultural contractors and fishers. 

In Irish news, Revenue has issued a press release with information for taxpayers affected by rising fuel costs and the Fiscal Monitor for March 2026 has been published. In UK news, you can read the final part of our series on the new financial and tax years which commenced earlier this month, and HMRC has provided clarification on how business cessations are treated under Making Tax Digital for income tax. In International news this week, the EU Parliament discuss the feasibility of a 28th tax regime. Ireland 1. Read the press release published by Revenue for taxpayers impacted by rising fuel and other costs. 2. The Department of Finance and the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation have published the Fiscal Monitor for March 2026 which confirms an Exchequer deficit of €0.2 billion in the first quarter of 2026. UK 3. Read part three of our series ‘New tax and financial year: new rules for 2026 and beyond’ which looks at a range of miscellaneous changes. 4. HMRC has clarified the treatment of business cessations in the context of Making Tax Digital for income tax. International 5. The EU Parliament will discuss this week the draft report on the feasibility of a 28th tax regime and its potential to support EU competitiveness. Keep up to date with all the latest Irish, UK, and international tax developments through Chartered Accountants Ireland’s Tax Newsletter. Subscribe to the Tax News by updating your preferences in MyAccount. You can also read this week’s Cross-border developments and trading corner.