Tax

Background: Employer-Provided Vehicles An employer provided vehicle encompasses all cars or vans made available to an employee. An employee may be chargeable to tax on the benefit in kind (BIK) arising where, by reason of his or her employment, a vehicle is made available (without a transfer of ownership) to him or her and the […]

  Key tax filing dates for May 2022 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT April 2022 14th May 2022 Professional Services Withholding Tax (PSWT) F30 April 2022 23rd May 2022 PAYE/PRSI/USC/LPT Monthly Deductions April 2022 23rd May 2022 Corporation Tax Preliminary tax Accounting periods ending 30th June 2022 23rd […]

Unsure of the details involved in the taxation of couriers? Here is all you need to know. Are couriers employed or self-employed? In order to determine the employment status of a courier (whether he or she is employed or self-employed) it is necessary to examine each case by reference to case law and the Code of […]

Key tax filing dates for April 2022 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT March 2022 14th April 2022 Professional Services Withholding Tax (PSWT) F30 March 2022 14th April 2022 PAYE/PRSI/USC/LPT Monthly Deductions March 2022 23rd April 2022 Corporation Tax Preliminary tax Accounting periods ending 31st May 2022 23rd April […]

  Key tax filing dates for March 2022 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT February 2022 14th March 2022 Professional Services Withholding Tax (PSWT) F30 February 2022 14th March 2022 PAYE/PRSI/USC/LPT Monthly Deductions February 2022 23rd March 2022 Relevant Contracts Tax (RCT) RCT Monthly Return February 2022 23rd March […]

From 1st January 2022 changes in the legislation concerning the VAT treatment of non-refundable deposits is due to take effect.  This change mainly affects the hospitality industry (e.g., for hotel room bookings). However, any business that retains forfeited deposits for unused services and uncollected goods may also fall within this bracket. Previously, suppliers accounted for […]

Key tax filing dates for February 2022 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT January 2022 14thFebruary 2022 Professional Services Withholding Tax (PSWT) F30 January 2022 14thFebruary 2022 PAYE/PRSI/USC/LPT Monthly Deductions January 2022 23rdFebruary 2022 Corporation Tax Preliminary tax Accounting periods ending between 1st – 31stMarch 2022 23rdFebruary 2022 Corporation […]

 These are the key tax filing dates for January 2022 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT December 2021 14thJanuary 2022 Professional Services Withholding Tax (PSWT) F30 December 2021 14thJanuary 2022 PAYE/PRSI/USC/LPT P30 Monthly Return December 2021 23rdJanuary 2022 VAT Monthly VAT 3 & Return of Trading Details December 2021 […]

Is your business involved in both VAT exempt and VAT taxable activities with a 31 December accounting year end? If so, your annual VAT adjustment for 2021 is due to be submitted to Revenue on or before 23 July 2022. Generally, businesses are entitled to full VAT recovery on costs attributable to their VAT taxable […]

Here are the main points to note from the Finance Bill 2021 Digital Gaming Tax Credit Announced initially as part of the Governments Budget speech last year, more details on the specifics of a new Digital Gaming tax credit were released as part of Budget 2022. The aim of the tax credit is to improve […]