“Cross-border” workers and universal social charge (USC) The rate at which an individual is charged to USC is determined by …Read the Rest
Revenue Changes
Attachment of Wages/Salaries under S.1002 TCA 1997
Attachment of Wages/Salaries under S.1002 TCA 1997 The Finance Act 2011 extended the power of attachment to wages/salaries in the …Read the Rest
Universal Social Charge Regulations 2011
Universal Social Charge Regulations 2011 (S.I. 658 of 2011) The Revenue Commissioners, in exercise of the powers conferred on them …Read the Rest
VAT and Medical Services
VAT and Medical Services Professional Medical care services recognised by the Department of Health are exempt from VAT in accordance …Read the Rest
Budget 2012
budget-summary-2012 For an overview of all the changes outlined by the Minister for Finance Michael Noonan click on the …Read the Rest
Value-Added Tax – Bakery Products and Food Supplements
Value-Added Tax – Bakery Products and Food Supplements The purpose of this eBrief is to clarify Revenue’s VAT treatment of …Read the Rest
Pre-Population of ROS Form 11 and ROS Form CT1 – Clarification
Revenue currently provides a facility for customers and agents to complete a pre-populated Form 11 for 2010 and Form CT1 …Read the Rest
Computation of Amount for 2011 Preliminary Tax as shown on 2010 Notice of Assessment
A number of queries have arisen with regard to the calculation of the Amount for 2011 Preliminary Tax (PT) that …Read the Rest
Failure to file tax returns !
The list of those failing to file tax returns is out – this time for cases decided between April and …Read the Rest
VAT – Admissions to cultural, artistic, sporting, scientific, educational, entertainment, or similar events.
Admissions to cultural, artistic, sporting, scientific, educational, entertainment or similar events – changes effective from 1 January 2011. 1. General …Read the Rest


