Tax

TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT May 2023 14th June 2023 Professional Services Withholding Tax (PSWT) F30 May 2023 14th June 2023 PAYE/PRSI/USC/LPT Monthly Deductions May 2023 23rd June 2023 Relevant Contracts Tax (RCT) RCT Monthly Return May 2023 23rd June 2023 VAT Monthly VAT3 & Return of Trading […]

On 29 May 2023, Revenue confirmed that the facility to make claims under the extended Temporary Business Energy Support Scheme (TBESS), in relation to periods from 1 May to 31 July 2023, is now open. The TBESS claim portal can be accessed via the e-Repayments system in Revenue’s Online Service (ROS). Businesses who have already registered […]

What is a SAYE scheme? Here is all you need to know.  SAYE schemes are a type of shared based remuneration scheme on offer in Ireland which are used as a means of rewarding and retaining employees in a tax efficient manner. There are two elements to a scheme: a save as you earn certified […]

Revenue has amended its Tax and Duty Manual regarding termination payments of an office or employment or removal from an office or employment. The updated manual contains a reference to Appendix V of the Pensions Manual, which contains detailed guidance on how to calculate the Relevant Capital Sum. Pensions Manual – Appendix V has also […]

Employer PRSA contributions are happening – here is all you need to know.  The Finance Act 2022 delivered one of the biggest changes to pensions in some time. This shift was the removal of the BIK charge on employer PRSA contributions which came into effect on January 1st of this year. Over the past few […]

Below are the key tax filing dates for March 2023 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT February 2023 14th March 2023 Professional Services Withholding Tax (PSWT) F30 February 2023 14th March 2023 PAYE/PRSI/USC/LPT Monthly Deductions February 2023 14th / 23rd March 2023 Relevant Contracts Tax (RCT) RCT Monthly Return […]

ViDA: VAT in the Digital Age  – Here is all you need to know On 8 December 2022, the European Commission (EC) published the VAT in the Digital Age proposal (ViDA). ViDA aims to modernise the EU’s VAT system for today’s digital world.  If adopted, these matters will have a significant impact on how VAT is […]

Foreign Earnings Deduction (FED) is a relief from income tax (but not Universal Social Charge (USC) or Pay Related Social Insurance (PRSI)) for individuals who temporarily carry out duties of their office or employment in certain countries which was introduced as part of Finance Act 2012. Over the years the list of countries to which […]

Tax filing dates to remember throughout February 2023 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT January 2023 14th February 2023 Professional Services Withholding Tax (PSWT) F30 January 2023 14th February 2023   PAYE/PRSI/USC/LPT Monthly Deductions January 2023 23rd February 2023 Corporation Tax Preliminary tax Accounting periods ending between 1st – […]

The most important tax filing dates for January 2023 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT December 2022 14thJanuary 2023 Professional Services Withholding Tax (PSWT) F30 December 2022 14thJanuary 2023 PAYE/PRSI/USC/LPT P30 Monthly Return December 2022 23rdJanuary 2023 VAT Monthly VAT 3 & Return of Trading Details December 2022 23rdJanuary […]