Our view on recent updates from Irish Revenue

Revenue eBrief No. 002/23
6 January 2023
Large Corporates Division: Co-Operative Compliance Framework

This updated Tax and Duty Manual contains general information on the procedures and operation of the Co-Operative Compliance Framework (CCF) by the Large Corporates Division (LCD).

Revenue eBrief No. 004/23
11 January 2023
Guidelines for agents or advisors acting on behalf of taxpayers

The Tax and Duty Manual Part 37-00-04b - Guidelines for agents or advisors acting on behalf of taxpayers - has been updated as set out below:

• addition of information on registering as an IOSS intermediary (paragraph 2 and Appendix 3),
• updated contact details for the National TAIN Register (paragraph 3),
• updated guidance for agents of PAYE (only) clients (paragraph 6 and new paragraph 11),
• guidance for registering LPT clients (new paragraph 7) and IOSS clients (new paragraph 9),
• updates to paragraph 8 to reflect the appointment of specialist advisors for one-off transactions (paragraph 8), and
• updates to paragraphs 12, 13 and 14 on electronic signatures and client bank and contact details.

Revenue eBrief No. 010/23
17 January 2023
Review of Opinions/Confirmations

The Tax and Duty Manual Part 37-00-41 - Review of Opinions or Confirmations - has been updated to provide guidance to taxpayers who wish to continue to rely on an opinion or confirmation issued by Revenue. The update is for the period between 1 January and 31 December 2017, in respect of a transaction, period or part of a period, on or after 1 January 2023.

A taxpayer who wishes to continue to rely on such an opinion or confirmation is required to make an application for its renewal or extension on or before 31 March 2023.

Revenue eBrief No. 013/23
17 January 2023
Updated guidance on the Level 1 Compliance Programme – Debt Warehouse Scheme

The Tax and Duty Manual - Debt Warehousing Scheme - Level 1 Compliance Programme Guide - sets out the process whereby taxpayers, making an Unprompted Qualifying Disclosure in relation to previously undisclosed Period 1 liabilities on or before 31 January 2023, have an opportunity to have those additional liabilities warehoused under the terms of the DWS.

The manual has been updated in Section 2.4 to reflect the changes to the period within which Taxpayers availing of Debt Warehousing are required to enter into a Phased Payment Arrangement (PPA) to pay their warehoused liabilities.

Revenue eBrief No. 015/23
20 January 2023
VAT zero-rating of Covid-19 Testing Kits

Following a request from the Minister for Finance, Revenue will permit the application of the zero rate of VAT to the supply of Covid-19 in-vitro diagnostic medical devices (testing kits). The Covid-19 test kits must conform with the essential requirements of all relevant European Medical Device Directives, for example a Covid-19 test kit product which has a CE marking is proof that it meets those requirements.

This temporary measure will apply from 1 January 2023 on an administrative basis pending enactment of the appropriate legislative provisions.

Revenue eBrief No.020/23
30 January 2023
Gaming and Amusement Licence Compliance Procedures Manual

The Gaming and Amusement Licence Compliance Procedures Manual has been updated.

Changes include references to the Gaming and Lotteries (Amendment) Act 2019, minor corrections and edits.

Revenue eBrief No. 022/23
30 January 2023
The Liquor (Excise) Licence Compliance Procedures manual

The Liquor (Excise) Licence Compliance Procedures Tax and Duty Manual has been updated with minor edits and corrections. Along with an amendment of paragraph 2.2 regarding franchise arrangements to reflect the 2018 determination of the Court Appeal in the case of Triode Newhill LHP Ltd v Superintendent Murray.

Revenue eBrief No. 023/23
31 January 2023
Customs Export Procedures Manual

The Customs Export Procedures Manual has been updated to reflect the new launch date for AES (Automated Export System) and the removal of Vietnam from the list of GSP (Generalised System of Preference) countries.

• AES will now go live on 21 March 2023

• AES will replace Revenue’s AEP (Automated Entry Processing) System for:
  • export declarations into AEP
  • export manifests into AEP eManifest
  • indirect exports into the Trans-European Export Control System (ECS)

• There will be a short Transition Window – From 21 March 2023 to 21 May 2023 and during this time export declarations can be lodged into AEP and AES

• Indirect exports commenced in AEP before 21 May 2023 will continue to receive responses through AEP until 31 May 2023

• AEP will close for new Export Declarations on 22 May 2023

Removal of Vietnam from the list of GSP countries in paragraph 5.6.8 as they have entered into a bilateral trade agreement with the EU and were removed from the GSP scheme on 1 January 2023.

Revenue eBrief No. 027/23
03 February 2023
Extended deadline for claims under the Temporary Business Energy Support Scheme (TBESS)

Guidelines on the Temporary Business Energy Support Scheme (TBESS) have been updated to reflect the extension by Revenue of the time limit for the September 2022 claim period. Claims for an electricity or natural gas bill should be made within 4 months of the end of the claim period. However, this time limit has been extended in respect of claims for September 2022 energy bills, which can now be made beyond 31 January 2023.

The guidelines have also been amended to clarify that a public body carrying on a trade or profession, the profits of which are chargeable to tax under Schedule D Case I or II, is an eligible business.

Revenue eBrief No.043/23
01 March 2023
C&E Tan reports available on ROS

The Tax and Duty Manual - C&E Tan reports available on ROS - has been updated to include details of new reports.

These reports will be available from 14:00 on 01/03/2023 for Importers and Payers of Import declarations.

Revenue eBrief No. 044/23
01 March 2023
Updated guidelines for the Temporary Business Energy Support Scheme (TBESS)

The Minister for Finance has announced a number of enhancements to the Temporary Business Energy Support Scheme (TBESS), including the extension of the scheme beyond the end of February 2023.

Changes to the TBESS already made

Some of the changes have already been introduced by Ministerial Order, as provided for in Finance Act 2022. The scheme has been extended to 30 April 2023. For claim periods from 1 March 2023 onwards:

• the €10,000 monthly limit on payments under the scheme has been increased to €15,000 per trade or profession carried on by a qualifying business, and

• the €30,000 limit has been increased to €45,000 per trade or profession in cases where the trade or profession is carried on from more than one location.

The TBESS guidelines have been updated to reflect these changes.

Proposed changes to the TBESS, subject to State aid approval

A number of other proposed enhancements to the scheme are subject to State aid approval. These are as follows:

• Extension of the scheme to 31 May 2023,

• Reduction of the energy costs threshold from 50% to 30%, with effect from 1 September 2022,

• Increase of the amount payable under the scheme from 40% to 50% of a business’ eligible costs for claim periods from 1 March 2023, and

• Extension of the time limit for all claims to 31 July 2023.

Revenue will update the TBESS guidelines once State aid approval for these changes to the scheme is received.

Submitting TBESS claims from March 2023

Qualifying businesses can continue to make claims for the September 2022 to February 2023 claim periods. Revenue will advise businesses in due course when claims can be made for the March 2023 claim period.

Once State aid approval is received to revise the energy costs threshold, Revenue will automatically process claims using the revised 30% threshold. Businesses will not need to amend claims that have already been submitted.

Eligible businesses can continue to register for the TBESS as normal.

Revenue eBrief No. 045/23
03 March 2023
The Administration & Control of Tax Warehouses Manuals Parts 1, 2 & 3

The Administration & Control of Tax Warehouses Manuals - Part 1, Part 2 and Part 3 have been updated to reflect section 47 of the Finance Act 2021, that amended Part 2 of the Finance Act 2001 to transpose Council Directive (EU) No. 2020/262 into Irish law. This Directive replaces Directive 2008/118/EC on the general arrangements for excise duty with effect from February 13, 2023.

The Directive extends the use of the EU Excise Movement Control I.T. System (EMCS) to duty-paid excisable products that are subsequently moved to another Member State replacing the paper based system for such products. It also includes two new categories of excise trader, “certified consignor” and “certified consignee”.

In addition, the Administration and Control of Tax Warehouses Manual Part 2 - Breweries, Microbreweries and Cider Manufacturers manual, has been updated to include information on the new APT relief for small producers of cider and perry. This relief was introduced by the Finance Act 2022 on January 1, 2023.

Revenue eBrief No.053/23
10 March 2023
Guidelines for using the Court process to pursue tax liabilities

The Tax and Duty Manual Guidelines for using the Court process to pursue tax liabilities has been amended as follows:

Part 1 - Paragraph 19.1 - It is the responsibility of the taxpayer or their representatives to ensure the Satisfaction Piece is registered in the Central Office of the Four Courts.

Revenue eBrief No. 068/23
16 March 2023
Annual average exchange rates and Lloyds sterling conversion rates

The Tax and Duty Manual Part 04-06-12 - Annual average exchange rates and Lloyds sterling conversion rates - has been updated to include the average market mid-closing rate v Euro, and the Lloyds sterling conversion rate, for the calendar year 2022.