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Customs Mandatory Electronic Filing Regulations 2014 (S.I. 475/2014)
These regulations under section 917EA of the Taxes Consolidation Act 1997 establish mandatory electronic filing for customs returns by specified persons from 18 October 2014. They define capacity requirements and provide exemption procedures for those unable to file electronically due to age, infirmity, or lack of internet access.
VAT Rate Change - Horses and Greyhounds (S.I. 498/2014)
This order appoints 1 January 2015 for the commencement of section 66 of the Finance (No. 2) Act 2013, changing VAT rates on horses and live greyhounds from 4.8% super-reduced rate to 9% reduced rate. The 4.8% rate continues to apply to livestock for agricultural use and horses intended for food preparation.
Tax Returns & Payments Mandatory Electronic Filing (S.I. 572/2014)
These regulations under section 917EA of the Taxes Consolidation Act 1997 require mandatory electronic filing and payment of tax returns by certain individuals from 1 January 2015. They establish capacity requirements, exemption procedures, and appeal rights for those unable to comply due to technical or personal circumstances.
Universal Social Charge Amendment Regulations 2014 (S.I. 614/2014)
These regulations amend the Universal Social Charge (USC) calculation formula effective 1 January 2015, under section 531AAB of the Taxes Consolidation Act 1997. They revise USC rate bands, introducing rates of 1.5%, 3.5%, 7%, and 8% on different income thresholds and update the rate cut-off point references.
Film Regulations 2015 - Tax Certification (S.I. 4/2015)
These regulations establish the framework for film tax relief certification and compliance under the film production incentive scheme. They specify eligible film categories, required documentation, acceptable production expenditure, eligible goods and services, and record-keeping obligations for producers seeking tax relief on qualifying film production costs.
RCT Unreported Payment Notifications Amendment (S.I. 5/2015)
This regulation amends Relevant Contracts Tax requirements under section 530F of the Taxes Consolidation Act 1997, effective 2015. It establishes procedures for unreported payment notifications via the RCT service, requiring principals to report subcontractor identity, contract details, payment amounts, and payment dates.
Film Withholding Tax Regulations 2015 (S.I. 18/2015)
These regulations under sections 529E and 529I of the Taxes Consolidation Act 1997 establish Film Withholding Tax (FWT) procedures for qualifying companies making payments to non-resident film talent. They require electronic returns, tax reference number collection, and compliance with Chapter 1A of Part 18 of the TCA 1997.
Mineral Oil Tax (Amendment) Regulations 2015 - S.I. 19/2015
These regulations amend the Mineral Oil Tax Regulations 2012 by prescribing specific markers and their required proportions for gas oil and kerosene products, effective 1 April 2015. The document details the chemical composition and concentration levels of dyes and additives required to be added to mineral oil products under Finance Act 1999 section 104. This applies to fuel producers, distributors, and those responsible for compliance with mineral oil tax marking requirements.
Mandatory Disclosure of Certain Transactions (Amendment) Regs 2015 - S.I. 28/2015
Amends the 2011 Mandatory Disclosure Regulations under TCA 1997 section 817Q to simplify the framework for reporting tax avoidance transactions. Applies to transactions commencing after 23 October 2014 and narrows the definition of promoters and reportable transactions. Relevant to tax advisors, promoters of tax schemes, and transactions involving designated structures or avoidance arrangements.
Return of Payments (Banks) Amendment Regulations 2015 - S.I. 56/2015
Amends the 2008 regulations under TCA 1997 section 891B to lower the reporting threshold for financial institutions from €635 to €300 for reporting interest and other payments to customers, effective 16 February 2015. Applies to banks, building societies, credit unions, and savings banks required to report certain payment information to Revenue.
Betting (Amendment) Act 2015 (Commencement) Order - S.I. 128/2015
Specifies the commencement dates for the Betting (Amendment) Act 2015, with phased implementation: 15 April 2015 (main provisions), 1 August 2015 (licence enforcement for remote operators), and 1 December 2015 (publication of licensed bookmakers register). Applies to bookmakers, remote betting operators, and betting intermediaries requiring licences under amended betting legislation.
Finance (No. 2) Act 2013 (Section 54) Commencement Order - S.I. 129/2015
Brings section 54(2) of the Finance (No. 2) Act 2013 into operation on 15 April 2015, amending Chapter 1 of Part 2 of the Finance Act 2002 to change bookmaker's licence duty amounts and allow payment in two equal instalments. Applies to bookmakers and remote betting operators renewing or obtaining licences under the two-year licence regime.
Finance Act 2013 (Section 57) Commencement Order - S.I. 130/2015
Commences section 57(2) of the Finance Act 2013 on 15 April 2015, empowering Revenue to make regulations on betting duty and betting intermediary duty payment and record-keeping requirements for remote operators. Applies to remote bookmakers and remote betting intermediaries subject to new regulatory obligations.
Finance Act 2011 (Section 60) Commencement Order - S.I. 131/2015
Commences section 60(1)(c) of the Finance Act 2011 on 1 August 2015, extending VAT exemption to bets subject to excise duty made with remote bookmakers and to betting exchange commissions from excise-duty bets. Applies to remote bookmakers, betting exchanges, and VAT-registered betting operators under the Value-Added Tax Consolidation Act 2010.
Finance Act 2011 (Section 49) Commencement Order - S.I. 132/2015
Commences section 49(1) of the Finance Act 2011 in phases: 15 April 2015 (licence duty rates for remote operators) and 1 August 2015 (betting and betting intermediary duty for remote licensees). Applies to remote bookmakers and remote betting intermediaries licensed under the Betting (Amendment) Act 2015.
Electronic Transmission of Betting Duty Returns Order 2015 - S.I. 339/2015
Specifies section 70 of the Finance Act 2002 and Betting Duty and Betting Intermediary Duty Regulations 2015 for electronic filing requirement, effective 1 August 2015. Revokes the 2004 electronic transmission order. Applies to licensed bookmakers and betting intermediaries required to file betting duty and intermediary duty returns electronically under TCA 1997 Chapter 6 Part 38.
Betting Duty and Betting Intermediary Duty Regulations 2015 - S.I. 341/2015
Establishes comprehensive rules for betting duty and betting intermediary duty under Finance Act 2002 section 77, effective 1 August 2015. Defines key terms (bookmakers, remote means, betting transactions) and sets accounting periods (quarterly). Applies to licensed bookmakers, remote bookmakers, and remote betting intermediaries required to calculate and report excise duties.
Financial Accounts Reporting (USA) Amendment Regulations 2015 - S.I. 501/2015
Amends 2014 FATCA regulations under TCA 1997 section 891E to simplify entity classifications, effective 2 November 2015. Removes definitions for financial groups and qualifying entities, streamlining FATCA compliance reporting requirements. Applies to financial institutions and investment entities reporting US account information under FATCA agreements.
Returns of Certain Information by Reporting Financial Institutions Regs 2015 - S.I. 583/2015
Establishes rules for financial institutions to report account information to Revenue under FATCA and AEOI frameworks, effective 31 December 2015. Covers due diligence procedures, account classification, and record-keeping obligations for reporting financial institutions. Applies to banks, investment firms, and insurance companies reporting US and foreign financial accounts.
Mandatory Automatic Exchange of Information Regulations 2015 - S.I. 609/2015
Implements the EU DAC6 directive (2014/107/EU) for automatic exchange of financial account information between member states, effective 31 December 2015. Establishes reporting requirements and due diligence procedures for financial institutions on accounts of tax residents in other jurisdictions. Applies to reporting financial institutions under the AEOI standard.
TCA 1997 (Prescribed Form) Regulations 2015 - S.I. 630/2015
Prescribes a declaration form under TCA 1997 section 97(2K) for landlords claiming enhanced interest deduction on borrowings for rental properties, effective 31 December 2015. The form registers undertakings to provide residential tenancies for 3 years to rent supplement or local authority tenants. Applies to property investors claiming 100% rather than 75% interest deduction.
Taxes (Country-By-Country Reporting) Regulations 2015 - S.I. 629/2015
Establishes country-by-country reporting obligations for MNE groups under TCA 1997 section 891H, effective 1 January 2016. Requires domestic constituent entities to file CbCR where ultimate parent entity is not filing in its jurisdiction or where filing requirements are not met. Applies to multinational enterprises with significant Irish operations under BEPS Action 13.
Universal Social Charge (Amendment) Regulations 2015 - S.I. 619/2015
Amends USC calculation and deduction rules under TCA 1997 section 531AAB for tax years 2015 and 2016 onwards, effective 5 January 2016. Updates weekly/fortnightly payment treatment and introduces new multi-rate formula (1%, 3%, 5.5%, 8%) for cumulative USC calculation. Applies to employers and employees paying Universal Social Charge.
Tax Returns and Payments (Mandatory Electronic Repayment) Regulations 2016 - S.I. 207/2016
Requires tax repayments to be made by electronic means to relevant persons with specified liabilities, effective 3 May 2016, under TCA 1997 section 917EA. Applies to all persons entitled to tax repayments under mandatory e-filing regimes established in 2011, 2012, and 2014 regulations.
Electronic Transmission of New Company Particulars Order 2016 - S.I. 386/2016
Specifies TCA 1997 section 882(2)(c) for electronic transmission requirement for new company particulars to Revenue, effective 29 July 2016. Applies to newly incorporated companies required to deliver information under Chapter 6 Part 38 of the TCA within 30 days of inspector notice.
European Union (Customs Code) Regulations 2016 - S.I. 610/2016
Amends the Customs Act 2015 to implement EU Regulation 952/2013 (Union Customs Code) and associated delegated and implementing regulations, effective 31 December 2016. Updates customs administration procedures, definitions, and appeal mechanisms. Applies to customs operators, importers, exporters, and customs brokers subject to the modern EU customs framework.
Customs Act 2015 (Commencement) Order 2016 - S.I. 611/2016
Appoints 31 December 2016 as the commencement date for the Customs Act 2015, bringing the modernised Irish customs legislation into operation. Establishes the legal framework governing customs administration, duties, and compliance for importers, exporters, and customs intermediaries.
Customs (Reports Inwards and Outwards by Vessels) Regulations 2016 - S.I. 612/16
These regulations establish mandatory reporting requirements for vessel masters under the Customs Act 2015, section 9. Vessels entering or departing Ireland carrying goods not in free circulation or subject to import restrictions must submit detailed reports to Revenue within 24 hours. This document is essential for shipping companies, customs brokers, and import/export operators managing maritime cargo movements.
Customs (Reports Inwards and Outwards by Aircraft) Regulations 2016 - S.I. 613/16
These regulations require pilot-in-command notification to Revenue for aircraft entering or departing Ireland with goods outside EU free circulation or subject to import restrictions, per Customs Act 2015, section 11. Reports must be submitted within 24 hours of entry or departure. This guidance applies to airlines, freight forwarders, and aviation operators handling cargo movements.
Customs (Electronic Filing of Returns) Order 2016 - S.I. 614/16
This order mandates electronic filing of vessel and aircraft customs reports under TCA section 917E and Customs Act 2015 sections 9 and 11. It revokes the 2014 order and establishes the framework for electronic submission of inward/outward reports to Revenue. Applies to all entities required to file maritime and aviation cargo declarations.
Customs (Mandatory Electronic Filing) (Specified Persons) Regulations 2016 - S.I. 615/16
These regulations specify persons required to file customs vessel and aircraft reports electronically under TCA section 917EA. They define 'capacity' for electronic filing, establish exemption procedures for those lacking internet access or unable due to age/infirmity, and detail notification requirements to Revenue. Relevant for shipping companies, airlines, and customs agents managing regulatory compliance.
EU (Administrative Cooperation in Taxation) (Amendment) Regulations 2016 - S.I. 619/16
These regulations amend the 2012 EU administrative cooperation regulations to implement Council Directives 2014/107/EU, 2015/2376, and 2016/881 on automatic tax information exchange between member states. They establish information-sharing protocols and restrict Revenue's use of inter-state tax data. Compliance required for financial institutions and cross-border taxpayers.
Taxes (Country-by-Country Reporting) Regulations 2016 - S.I. 653/16
These regulations implement country-by-country reporting (CbCR) requirements under TCA section 891H for multinational enterprise (MNE) groups. Domestic constituent entities must file CbCR when parent entities fail to report or jurisdiction lacks qualifying competent authority agreements. Essential for large multinational corporations, tax advisors, and groups with significant cross-border operations.
Universal Social Charge (Amendment) Regulations 2016 - S.I. 654/16
These regulations amend USC rates and bands for 2017 and subsequent years under TCA section 531AAB. They establish new cumulative USC formula with modified percentage bands (0.5%, 2.5%, 5%, 8%) and rate cut-off points. Applicable to all employees, employers managing payroll, and PAYE administrators calculating social contributions.
Income Tax (Employments) Regulations 2017 - S.I. 623/17
These regulations amend the 2001 Consolidated Employments Regulations by deleting provisions 43 and 44 regarding social welfare benefits taxation for 2018 onwards under TCA section 986. This removes employer taxation of certain social benefits. Applies to employers, payroll teams, and tax practitioners managing PAYE compliance.
Universal Social Charge (Amendment) Regulations 2017 - S.I. 624/17
These regulations further amend USC rates for 2018 and subsequent years under TCA section 531AAB. New formula sets rates at 0.5%, 2%, 4.75%, and 8% on cumulative emoluments with adjusted rate cut-off points. Impacts all employees, employers, and payroll administrators calculating USC deductions from 2018 onwards.
Stamp Duty (Designation of Exchanges and Markets) Regulations 2018 - S.I. 10/18
These regulations designate Sigma X MTF (Goldman Sachs International Bank) as a qualifying market for stamp duty exemption purposes under SDCA 1999 section 75. They provide exemption from stamp duty on securities transfers via designated intermediaries on approved markets. Relevant for financial institutions, stockbrokers, and securities trading platforms.
Financial Accounts Reporting (USA) (Amendment) Regulations 2018 - S.I. 19/18
These regulations amend the 2014 USA Financial Accounts Reporting Regulations under TCA section 891E regarding FATCA compliance. They enhance provisions for authorisation of Revenue officers and their powers to inspect records and require information from reporting financial institutions. Essential for US-connected financial entities, banks, and investment firms with FATCA obligations.
Sugar Sweetened Drinks Tax (Electronic Transmission) Order 2018 - S.I. 138/18
This order specifies sections 38, 39, and 42 of Finance Act 2017 for electronic return filing under TCA section 917E, effective 1 May 2018. It establishes mandatory e-filing framework for sugar sweetened drinks suppliers and exporters. Applies to beverage manufacturers, distributors, and importers subject to SSDT registration and reporting.
Sugar Sweetened Drinks Tax Regulations 2018 - S.I. 139/18
These regulations implement administrative procedures for SSDT registration and compliance under Finance Act 2017 sections 38-45 and TCA section 917EA. They specify application requirements for suppliers and exporters, mandatory electronic filing, record-keeping obligations, and registration changes. Compliance mandatory for all entities involved in sugar sweetened drinks supply chain.
Stamp Duty (Designation of Exchange and Markets) (No. 2) Regulations 2018 - S.I. 195/18
These regulations designate Liquidnet Europe Limited as a qualifying market for stamp duty exemption under SDCA 1999 section 75, effective 15 June 2018. They enable securities transfers through this platform to attract stamp duty relief when effected by recognised intermediaries. Applies to financial institutions, equity traders, and investment platforms using the market.
Income Tax (Employments) Regulations 2018 - S.I. 345/18
These comprehensive regulations establish PAYE administration procedures under TCA sections 985A and 986 for 2019 onwards. They define cumulative emoluments, exclusion orders, general tax credits, and employer obligations for payment deduction and reporting. Essential reference for employers, payroll processors, and tax practitioners managing income tax deductions.
Stamp Duty (Designation of Exchanges and Markets) (No. 3) Regulations 2018 - S.I. 411/18
These regulations designate UBS MTF (UBS AG London Branch) as a qualifying market for stamp duty exemption under SDCA 1999 section 75, effective 19 October 2018. They provide relief from stamp duty on securities transfers through this multilateral trading facility. Applicable to investment firms, securities traders, and institutional investors.
Universal Social Charge Regulations 2018 - S.I. 510/18
These regulations consolidate USC administration under TCA section 531AAB for 2019 onwards. They define cumulative relevant emoluments, due dates, electronic payment options, and employer obligations. Includes enhanced provisions for electronic filing and payment deadlines. Critical for all employers, payroll administrators, and employees subject to USC.
VAT (Refund of Tax) (Charities Compensation Scheme) Order 2018 - S.I. 580/18
This order establishes a VAT refund scheme for registered charities under VATCA 2010 section 103 for expenditure from 1 January 2018. It defines eligible tax, qualifying charities, and qualifying expenditure for goods/services applied to charitable purposes. Applies to registered charities exempt from corporation tax seeking VAT reclaim.
EU (Value-Added Tax) Regulations 2018 - S.I. 581/18
These regulations implement Council Directive 2017/2455 VAT rules for digital services effective 1 January 2019. They amend VATCA 2010 sections 33-34 to establish thresholds (€10,000) for B2C service supplies and provide options for non-established suppliers. Essential for digital service providers, tech platforms, and cross-border e-commerce operators.
EU (Value-Added Tax) (Vouchers) Regulations 2018 - S.I. 582/18
These regulations implement Council Directive (EU) 2016/1065 on VAT treatment of vouchers effective 1 January 2019. They amend VATCA 2010 to define single-purpose and multi-purpose vouchers and establish VAT treatment rules. Applies to retailers, gift card issuers, loyalty program operators, and any business issuing or accepting vouchers.
Film Regulations 2019 (S.I. 119/2019)
Establishes regulations for film production certification and tax credit claims under TCA section 481. Covers eligible film categories, qualifying expenditure, record-keeping requirements, and compliance procedures for both standard and regional film development uplift applications. Essential for film producers claiming corporation tax relief on production costs.
Stamp Duty - Morgan Stanley France SA Designation (S.I. 158/2019)
Designates Morgan Stanley France SA as a market for stamp duty exemption purposes under SDCA 1999 section 75. Provides exemption on transfers of securities to intermediaries where the intermediary is a member of a designated exchange or market and the transfer occurs on that designated venue.
Stamp Duty - Cboe Europe B.V. Designation (S.I. 159/2019)
Designates Cboe Europe B.V. as an exchange for stamp duty exemption purposes under SDCA 1999 section 75. Provides exemption on transfers of securities to intermediaries where the intermediary is a member of a designated exchange and the transfer occurs on that designated venue.
Stamp Duty - Liquidnet EU Limited Designation (S.I. 160/2019)
Designates Liquidnet EU Limited as a market for stamp duty exemption purposes under SDCA 1999 section 75. Provides exemption on transfers of securities to intermediaries where the intermediary is a member of a designated market and the transfer occurs on that designated venue.
Stamp Duty - Turquoise Global Holdings Designation (S.I. 204/2019)
Designates Turquoise Global Holdings Europe BV as a market for stamp duty exemption purposes under SDCA 1999 section 75. Provides exemption on transfers of securities to intermediaries where the intermediary is a member of a designated market and the transfer occurs on that designated venue.
Film Regional Development Uplift Amendment (S.I. 358/2019)
Amends the Film Regulations 2019 to introduce procedures for regional film development uplift applications under TCA section 481(1B). Specifies application requirements, timing, Minister review criteria, and conditions for uplift certificates on film production undertaken in designated regions.
EU Administrative Cooperation in Taxation Amendment (S.I. 626/2019)
Amends EU administrative cooperation regulations to implement multiple Council Directives on automatic exchange of tax information including DAC6 (reporting of cross-border arrangements). Enables Revenue to exchange information with other EU member states and requires reporting of reportable transnational arrangements.
EU Value-Added Tax Regulations 2019 (S.I. 687/2019)
Implements Council Directive 2018/1910 amendments to VAT Consolidation Act 2010. Introduces call-off stock arrangements provisions, amends intra-Community acquisition rules, and modifies VAT treatment of goods dispatched between member states under specific supply conditions.
Stamp Duty - Aquis Exchange Europe Designation (S.I. 699/2019)
Designates Aquis Exchange Europe as an exchange for stamp duty exemption purposes under SDCA 1999 section 75. Provides exemption on transfers of securities to intermediaries where the intermediary is a member of a designated exchange and the transfer occurs on that designated venue.
Betting Duty Relief Amendment Regulations 2020 (S.I. 1/2020)
Amends betting duty and betting intermediary duty regulations to introduce relief provisions under Finance Act 2002 section 68A. Specifies maximum relief amounts calculable by formula, relief claim procedures for accounting periods, and compliance requirements for relief eligibility.
Stamp Duty - Euronext Brussels Designation (S.I. 87/2020)
Designates Euronext Brussels as a market for stamp duty exemption purposes under SDCA 1999 section 75. Provides exemption on transfers of securities to intermediaries where the intermediary is a member of a designated market and the transfer occurs on that designated venue.
VAT Postponed Accounting Amendment (S.I. 734/2020)
Amends VAT Regulations 2010 Regulation 14 to introduce postponed accounting scheme for imported goods. Permits accountable persons to account for import VAT using the postponed accounting mechanism where compliance and record-keeping requirements are met, subject to Revenue Commissioner satisfaction.
VAT Zero-Rating Scheme Requirements (S.I. 735/2020)
Amends VAT Regulations 2010 Regulation 34 to specify particulars required for zero-rating scheme applications under VATCA section 56(2). Requires declarations regarding record-keeping compliance, tax law adherence, and absence of criminal convictions for relief eligibility.
VAT Traveller Refund Amendment - UK Residents (S.I. 736/2020)
Amends VAT Regulations 2010 Regulation 15 to extend refund eligibility to UK-domiciled travellers post-Brexit. Permits relief where traveller provides proof goods were imported to UK and that UK VAT and customs duties were paid on importation under section 58(2)(iiia) conditions.
VAT Foreign Trader Refund Reciprocity (S.I. 737/2020)
Amends VAT Regulations 2010 Regulation 37 to introduce reciprocal refund arrangements for foreign traders. Permits VAT refunds to non-EU established traders where their home country maintains comparable turnover tax system with reciprocal refund provisions for Irish traders.
Stamp Duty - Sigma X Europe MTF Designation (S.I. 72/2021)
Designates Sigma X Europe MTF as a market for stamp duty exemption purposes under SDCA 1999 section 75. Provides exemption on transfers of securities to intermediaries where the intermediary is a member of a designated market and the transfer occurs on that designated venue.
Stamp Duty - UBS MTF Designation (S.I. 270/2021)
Designates UBS MTF as a market for stamp duty exemption purposes under SDCA 1999 section 75. Provides exemption on transfers of securities to intermediaries where the intermediary is a member of a designated market and the transfer occurs on that designated venue.
EU Value-Added Tax eCommerce Package 2021 (S.I. 327/2021)
Implements eCommerce VAT provisions under Council Directives 2017/2455 and 2019/1995. Introduces intra-Community distance sales definition, amends VAT treatment of business-to-consumer cross-border supplies, and modifies acquisition thresholds effective 1 July 2021.
VAT Permanent Import Exemption Amendment 2021 (S.I. 328/2021)
Amends EU regulations on VAT exemption for permanent importation of certain goods under Council Directive 2009/132/EC. Implements eCommerce VAT package changes deleting Title IV provisions effective 1 July 2021, part of broader EU VAT harmonization.
Deposit Return Scheme - Separate Collection (S.I. 599/2021)
Establishes regulatory framework for Ireland's deposit return scheme under Directive 2019/904/EC on plastic reduction. Governs separate collection requirements, approved body operation, beverage container scope, and scheme administration by Environmental Protection Agency, effective 20 November 2021.
Digital Games Regulations 2022 (S.I. 593/2022)
These regulations establish the framework for the Digital Games Corporation Tax Credit under TCA section 481A, covering certification requirements, qualifying expenditure definitions, record-keeping obligations, and compliance reporting for digital game development companies. The regulations specify the application process to the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media, outline what constitutes qualifying development expenditure, and detail the compliance and reporting requirements companies must meet to claim the credit.
Mandatory Automatic Exchange of Information (Platform Operators) 2022
S.I. 705/2022 implements TCA section 891I requirements for platform operators to automatically exchange seller transaction information with revenue authorities. This regulation applies to online marketplace platforms, digital service providers, and payment service operators that must report consideration received from sellers, maintain due diligence records, and file returns reporting platform activity for taxation purposes.
Mineral Oil Tax (Prescribed Markers) Amendment 2023
S.I. 592/2023 amends the Mineral Oil Tax Regulations 2012 to update prescribed chemical markers for gas oil and kerosene, specifying CAS numbers and dye requirements. This regulation is essential for fuel suppliers and distributors to ensure compliance with marker identification standards used to distinguish taxed fuel from untaxed fuel and prevent duty fraud.
EU Value-Added Tax Regulations 2023 - Payment Service Providers
S.I. 650/2023 inserts Part 9A into the VAT Consolidation Act 2010 establishing reporting obligations for payment service providers regarding cross-border payments. This regulation implements Council Directive 2006/112/EC requirements for payment institutions to report transaction information to Revenue, covering IBAN, BIC, payer/payee identification, and cross-border payment flows.
EU Value-Added Tax (No. 2) Regulations 2023 - Reporting Requirements
S.I. 651/2023 amends VATA 2010 Part 9A inserted by S.I. 650/2023, specifying the manner and timing for payment service providers to submit transaction information to Revenue. The regulation requires electronic submission of payment records within one month following the calendar quarter, with Revenue retaining information for five years.
Finance Act 2022 (Section 82) Commencement Order 2023
S.I. 666/2023 appoints 1 January 2024 as the commencement date for Finance Act 2022 section 82(1), activating specific tax provisions on that date. This short instrument serves as the operative commencement order for affected tax measures introduced in the 2022 Finance Act.
TCA Section 111B(3) - OECD Pillar Two Guidance Order 2023
S.I. 675/2023 designates the OECD December 2023 Administrative Guidance on Global Anti-Base Erosion Model Rules (Pillar Two) as official guidance under TCA section 111B for Part 4A (Pillar Two) purposes. This regulation enables tax advisors and companies to apply OECD guidance when interpreting and applying Ireland's global minimum tax rules.
VAT Deposit Return Scheme Amendment Regulations 2024
S.I. 31/2024 inserts Regulation 34B into the VAT Regulations 2010 to implement VAT treatment for the deposit return scheme under VATA 2010 section 92A. The regulation specifies the calculation method for VAT liability where scheme operators collect deposits and refund amounts for returned beverage containers.
Control of Excisable Products Regulations 2024 (as amended)
S.I. 36/2024 (as amended by S.I. 531/2025) establishes comprehensive controls for excisable products including alcohol, tobacco, and fuel. This consolidated regulation covers registration, movement tracking, accounting procedures, and compliance requirements for suppliers, traders, and users of excisable products, with amendments addressing Regulation 48 substitution and new Regulation 48A.
EU Value-Added Tax Regulations 2024 - Virtual Supply Amendment
S.I. 725/2024 amends VATA 2010 sections 34 and 87 to extend place-of-supply rules to virtual supplies of cultural, artistic, sporting and educational services under Council Directive 2006/112/EC as amended by Directive (EU) 2022/542. The regulation establishes that virtually streamed events to non-taxable persons have supply place at establishment/residence of recipient.
EU Value-Added Tax Regulations 2025 - Turnover Threshold Amendments
S.I. 69/2025 amends VATA 2010 sections 2, 5, and 6 to introduce annual turnover threshold provisions and update exemption calculations under Council Directive 2006/112/EC as amended by Directive (EU) 2020/285. The regulation refines VAT registration thresholds and applicability conditions for small traders and cross-border suppliers.
Film (Enhanced Credit for Lower Budget Film) Amendment 2025
S.I. 197/2025 amends the Film Regulations 2019 to implement the enhanced corporation tax credit for lower budget films under TCA section 481(1C) as inserted by Finance Act 2024 section 48. The regulation establishes application procedures, certification criteria, and budget thresholds for independent films and animated features qualifying for the enhanced credit.
E-Liquid Products Tax Regulations 2025
S.I. 522/2025 implements the e-liquid products tax framework under Finance Act 2024 section 66 and TCA section 917EA, requiring e-liquid product suppliers to register with Revenue and maintain tax records. The regulation establishes registration requirements, accounting periods, record-keeping obligations, and tax calculation procedures for the new excise duty on e-liquid products.
E-Liquid Products Tax Electronic Transmission Order 2025
S.I. 523/2025 specifies Finance Act 2024 sections 60, 61, and 64 for electronic transmission of e-liquid tax returns under TCA Part 38 Chapter 6, with 1 November 2025 appointed as the operative date. The order mandates electronic filing for supplier registration, returns, and compliance documentation.
EU Administrative Cooperation in Taxation Regulations 2025
S.I. 584/2025 amends TCA section 817RA to update the definition of the administrative cooperation directive, incorporating Council Directive 2011/16/EU as amended through Directive (EU) 2025/872. This regulation enables Ireland to participate in enhanced automatic exchange of tax information and administrative cooperation mechanisms under updated EU directives.
Taxes (Offset of Repayments) Regulations 2026
S.I. 85/2026 implements TCA section 960H provisions enabling Revenue to offset tax repayments against outstanding tax liabilities. The regulation defines key terms including claims, overpayments, and liabilities at enforcement, establishes procedures for offsetting repayments across tax types, and details notice requirements and interest calculations.
Stamp Duty (Designation of Exchanges and Markets) Regulations 2026
S.I. 318/2026 designates OneChronos Markets and TP ICAP platforms as eligible exchanges/markets under SDCA 1999 section 75 for stamp duty exemption purposes. The regulation applies to securities transfers effected on designated markets where intermediaries meet recognition requirements, implementing the section 75 exemption framework.
Film (Enhanced Credit for Visual Effects) Amendment Regulations 2026
S.I. 336/2026 amends the Film Regulations 2019 to implement the enhanced credit amount for visual effects under TCA section 481(1D) as inserted by Finance Act 2025 section 45. The regulation establishes application procedures and certification criteria for qualifying films where relevant visual effects constitute the primary production element.
Tax and Duty Manual Template - Appeals Procedure
This is a template document for Tax and Duty Manual entries covering appeals processes under Irish tax law. It provides guidance on how to structure tax manuals with relevant TCA/CATCA section references and procedural information. Tax consultants and Revenue staff use this template to create consistent, comprehensive documentation on specific tax topics including conditions, scenarios, and legislative cross-references.
Sections 5 & 10: General Right of Residence
This document addresses the concept of a general right of residence under Sections 5 and 10 of CATCA 2003, relevant to valuations and exemptions where property includes residential rights. It applies to persons acquiring interests in property with occupation entitlements.
Inheritance Tax General Principles - CATCA Part 3 Chapter 1
Comprehensive guide to inheritance tax fundamentals under Capital Acquisitions Tax Act. Covers general principles, definitions, and foundational concepts relevant to inheritance tax planning and compliance. Essential reference for tax consultants advising on inheritance tax liabilities and exemptions.
Discretionary Trust Tax - CATCA Part 3 Chapters 2-3
Detailed guidance on capital acquisitions tax treatment of discretionary trusts under CATCA Part 3 Chapters 2-3. Covers discretionary trust distributions, deemed dispositions, and tax computations for trustees and beneficiaries. Critical for advisors managing trust taxation and distribution planning.