Gov.ie released the following publication providing important info on the change in rates of payment for the Pandemic Unemployment Payment (PUP) which you may find useful. /////////////////////////////////////////////////// Introduction On 29 June, the rate of payment...
Tax and Duty Manual Part 05-04-02 has been updated to provide additional guidance regarding: the tax treatment of company cars (and related running costs) for benefit-in-kind purposes the exemption from benefit-in-kind for electric cars introduced by Finance Act 2017....
Tax and Duty Manual Part 05-05-29 outlines the provisions of Section 127B Taxes Consolidation Act (TCA) 1997. The section provides for the taxation (under Schedule E) of employment income arising to a flight crew member in respect of an employment exercised aboard an...
Employee (PAYE) Tax Credit Minor updates have been made to Tax and Duty Manual Part 15-01-07. The Manual relates to section 472 of the Taxes Consolidation Act 1997 which provides for a tax credit known as the “Employee Tax Credit” or “PAYE Tax Credit” to an individual...
Employee payroll tax deductions in relation to non-Irish employments exercised in the State A new Tax and Duty Manual, Part 42-04-65, has been created. It sets out the position regarding the tax treatment (PAYE) of employees who exercise non-Irish employments in the...
