TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Updates to direct debit guidelines

The Tax and Duty Manual VAT and Employer Income Tax PRSI USC LPT Direct Debit Guidelines has been updated.

The updated manual now reflects:

  • that the UK is now categorised as a non-EU country for SEPA purposes (Paragraph 4)
  • that local property tax (LPT) can be paid by direct debit (Paragraph 5)
  • the treatment of fixed direct debit overpayments where they arise (Paragraph 7).

Appendices 1 and 5 have also been updated to include a link to the terms and conditions of the variable direct debit scheme and to include screenshots for creating a variable direct debit respectively.

See Revenue eBrief No.096/21 for further details.