Revenue eBrief No. 161/22 - 29 August 2022

MyEnquiries

Several updates have been made to the MyEnquiries suite of Tax and Duty Manuals (TDMs).

The former Part B has been split in two. Part B is now Submitting and Managing Enquiries in myAccount and a new Part C has been created named Submitting and Managing Enquiries in ROS. As a result, the Parts formerly named C, D and E have been renamed and are now Parts D, E and F respectively.

The main changes in all MyEnquiries TDMs are highlighted below:

Part 37-00-36 - MyEnquiries:

• new paragraph 4 on MyEnquiries Data Retention Policy.

Part 37-00-36A - Access to and Registering for MyEnquiries:

• updates to the myAccount and ROS screens
• new paragraph 3.3 on ‘MyEnquiries auto-registration for new ROS Registrations’
• new paragraph 3.6 on ‘Removing Email Addresses’.

Part 37-00-36B - MyEnquiries: Submitting and Managing Enquiries in myAccount

• this TDM has now separated the myAccount and ROS information into separate TDMS
• new text for introduction, new procedures, automatic generated confirmations and notifications
• screenshots of new screens for PAYE-only customers.

Part 37-00-36C - MyEnquiries: Submitting and Managing Enquiries in ROS

• this TDM information formerly in Part 37-00-36B
• new paragraph 3.3 and screenshot, restoring email addresses to access enquiries under deactivated email.

Part 37-00-36E - Notifications about Enquiries, including tax clearance and eCG50 applications in myAccount

• new screens added for automatic confirmation notifications for submitted enquiries in ROS and myAccount PAYE only
• notifications on requests for clearance in death cases.

Revenue eBrief No. 169/22 - 9 September 2022

Betting Duty Return and Payments Compliance Procedures Manual

The Betting Duty Return and Payments Compliance Procedures Manual was updated to clarify information required in Betting Duty returns.

Revenue eBrief No. 170/22 - 09 September 2022

Procedures for Small Companies Administrative Rescue Process (SCARP)

This is a new Tax and Duty Manual. Procedures for Small Companies Administrative Rescue Process was introduced by the Companies Act 2021 to help certain companies who are viable, yet insolvent.

The scheme applies to small and micro companies and:

• allows companies to restructure their debts;
• helps companies avoid liquidation;
• ensures creditors get a better outcome than they would under a liquidation.

Revenue eBrief No. 172/22 - 12 September 2022

Vehicle Registration Tax Manual Section 1A

Vehicle Registration Tax Manual Section 1A provides guidance on how vehicles are categorised for VRT purposes. The manual was updated at Section 6 - Declaration and Payment of VAT for New and Used Vehicles.

Revenue eBrief No. 174/22 - 21 September 2022

Instalment Arrangements

The Tax and Duty Manual - Guidelines for Phased Payment Arrangements (PPA) - was updated as follows:

• Section 2.3 and Section 10 have been amended to reflect enhancements to the PPA system (PPA Consolidation).
• Appendix 9 has been added - Temporary changes to PPA during COVID-19 and recovery period.

Revenue eBrief No. 175/22 - 26 September 2022

Guide to Exchange of Information

Tax and Duty Manual Part 35-01-01a - Guide to Exchange of Information under Council Directive 2011/16/EU, Ireland’s Double Taxation Agreements and Tax Information Exchange Agreements and the OECD/Council of Europe Convention on Mutual Administrative Assistance in Tax Matters – was updated as follows:

• References in Section 2 - Exchange of Information on Request have been updated to reflect the Compliance Intervention Framework (CIF).
• The addition of Section 3.7 - Council Directive (EU) 2018/822 Amending Directive 2011/16/EU As Regards Mandatory Automatic Exchange Of Information In The Field Of Taxation (DAC6 - EU Mandatory Disclosure Regime).

Revenue eBrief No. 177/22 - 26 September 2022

Guidance on the Level 1 Compliance Programme – Debt Warehouse Scheme

Revenue published a new Tax and Duty Manual – Guidance on the Level 1 Compliance Programme - Debt Warehouse.

In September 2022, Revenue issued a Level 1 Compliance Intervention notification offering taxpayers an opportunity to self-review returns eligible for debt warehousing and, if additional undisclosed relevant liabilities arise, these can benefit from the provisions of the DWS. By making an Unprompted Qualifying Disclosure in relation to previously undisclosed Period 1 liabilities on or before 31 January 2023, the taxpayer has an opportunity to have those additional liabilities warehoused under the terms of the DWS.

A taxpayer who makes an Unprompted Qualifying Disclosure also receives the normal benefits of mitigation of the tax-geared penalty (in cases where such a penalty applies), non-publication of the tax settlement and non-prosecution.

Detailed information regarding the compliance programme and the opportunity to disclose additional liabilities is outlined in this Tax and Duty Manual.

Revenue eBrief No. 179/22 - 29 September 2022

Excise Duty Rates and Tobacco Products Tax

The following two Tax and Duty Manuals (TDM) have been updated to reflect changes announced in Budget 2023:

• Budget Excise Duty Rates: changes have been made to excise duty rates, and
• Tobacco Products Tax:
  • The worked examples in Section 4.2 - Calculation of Tobacco Products Tax - have been updated to reflect changes in rates of Tobacco Products Tax.

In addition, TDM Tobacco Products Tax has been updated at Appendix 1 – Definitions to clarify that 'Member State' is to be read as including Northern Ireland.

Revenue eBrief No 180/22 - 30 September 2022

Amendments to membership of the EU GSP scheme

The following changes were made in Preferential Origin Appendix 2 to the GSP scheme with effect from 1 January 2022:

• Nauru, Samoa, Tonga and Uzbekistan were removed from the standard GSP.
• Mozambique was removed from the list of Least Developed Developing Countries GSP.
• Armenia and Ecuador were removed, and Kyrgyzstan, Sri Lanka and Uzbekistan were added to the GSP+ list of countries.

Revenue eBrief No. 182/22 - 04 October 2022

Ships Stores Manual

The Ships Stores Manual was updated to include clarification on the application process for dutiable products delivered to vessels as ships stores. It specifies the application required when requesting dutiable products as well as requesting a copy of the IMO Fal Form 3 to accompany all applications. It also includes some minor amendments to the text where necessary.

Revenue eBrief No. 188/22 - 17 October 2022

Excise Duty Rates on Energy Products and Electricity Taxes

The Tax and Duty Manual Excise Duty Rates on Energy Products and Electricity was updated to reflect changes in rates of Mineral Oil Tax (MOT) on certain mineral oils, introduced with effect on and from 12 October 2022.

Revenue eBrief No. 190/22 - 19 October 2022

Tax and Duty Manual on the Control and Examination of Baggage

Tax and Duty Manual on the Control and Examination of Baggage was updated to reflect the Budget 2023 changes in excise duty to be charged on imported tobacco products in a traveller's baggage.

Revenue eBrief No. 194/22 - 27 October 2022

New Guidelines for the Temporary Business Energy Support Scheme (TBESS)

Revenue published its guidelines for the Temporary Business Energy Support Scheme (TBESS). Sections 87 to 89 of Finance Bill 2022 make provision for the TBESS, which will assist businesses with their electricity or natural gas costs over the winter months. The scheme, which will be administered by Revenue, provides for a cash payment to qualifying businesses.

The scheme will be open to businesses that:

• are tax compliant,
• carry on a Case I trade or Case II profession (including certain charities and approved sporting bodies in relation to certain income), and
• have experienced a significant increase of 50 per cent or more in their natural gas and electricity average unit price between the relevant bill period in 2022 and the corresponding reference period in 2021.

The scheme is designed to be compliant with the EU State Aid Temporary Crisis Framework. This means that EU Commission approval will be required for the scheme before any payments can be made to businesses.

Information on the scheme is contained in the TBESS guidelines. Further information will be published in the coming weeks, including on how businesses can submit claims via Revenue’s Online Service. – See also the subsequent guidance which issued below eBrief 202

Revenue eBrief No. 197/22 - 21 November 2022

Emergency accommodation and ancillary services

The VAT Tax and Duty Manual on Emergency accommodation and ancillary services was updated to provide clarity with regard to the supply of emergency accommodation.

Revenue eBrief No. 201/22 - 22 November 2022

Accounting for Mineral Oil Tax Manual

Appendix I of the Accounting for Mineral Oil Tax Manual was updated to reflect changes to the Excise Duty Rates that apply from 12 October 2022. The historic rates of Mineral Oil Tax in Appendix XI have also been updated.

Revenue eBrief No. 202/22 - 28 November 2022

Updated guidelines for the Temporary Business Energy Support Scheme (TBESS)

Guidelines on the Temporary Business Energy Support Scheme (TBESS) was updated. The scheme, which is provided for in sections 100 to 102 of Finance Bill 2022, has received State aid approval from the European Commission and is open for registration on Revenue's Online Service (ROS) from 26 November 2022.

The main additions and amendments that have been made to the TBESS guidelines since the last version issued on 26 October 2022 are:

• Confirmation that the scheme will operate in respect of energy costs for the period 1 September 2022 to 28 February 2023;
• Inclusion of further guidance on information required when registering for and making a claim under the scheme (see section 6);
• Confirmation that Pay As You Go (PAYG) customers are within the scope of the scheme;
• Confirmation that credit institutions and financial institutions are not eligible businesses for the purposes of the scheme (see section 2.1);
• The increased limits of aid that are applicable in line with the amended Temporary Crisis Framework (TCF) have been reflected (see section 5.5);
• Inclusion of guidance on the obligations of a single undertaking in relation to the TBESS, including the information that must be provided to Revenue (see section 5.5.3);
• Inclusion of details in relation to the information that will be published on the Revenue website in respect of members of a single undertaking where the total amount claimed by the single undertaking in any claim period exceeds a certain threshold (see section 5.5.4);
• Confirmation that Revenue may engage with an energy supplier to verify a claim in circumstances there is reason to believe the claim may be invalid or may be an overclaim (see section 6.3.5);
• Information on the payment of a Temporary Business Energy Payment (TBEP) in circumstances where there is a tax liability outstanding has been included (see section 7);
• Inclusion of updated information on the clawback of a TBEP where there is an invalid claim or an overclaim (see section 8);
• A new “Contact Us” section has been included (see section 10).

On registering for the TBESS, businesses will be required to provide certain information regarding their electricity accounts and/ or natural gas connections. The updated guidelines provide a link to a guidance note, "Understanding your Bill", which contains sample bills provided to Revenue by a number of energy suppliers. The note provides guidance on where information required in relation to electricity accounts and gas connections can be found on your energy bill.

Following registration, businesses will be able to submit claims under the scheme from 5 December. The TBESS guidelines will be updated shortly to provide further guidance on how businesses can submit claims via ROS.

Updates from the European Commission ‘Commission’

September 2022 Infringements package – 29 September 2022

Belgium and Luxembourg: For failing to notify the measures for the transposition into national law of Directive (EU) 2020/262 laying down the general arrangements for excise duty (recast).

State of the Union: New EU cybersecurity rules ensure more secure hardware and software products – 15 September 2022

The Commission presented a proposal for a new Cyber Resilience Act to protect consumers and businesses from products with inadequate security features.

State of the Union: New EU cybersecurity rules ensure more secure hardware and software products

EU Cohesion Policy: €1.4 billion for Ireland's economic and social development and green transition in 2021-2027 – 20 September 2022

Ireland will benefit from €1.4 billion in Cohesion Policy funding between 2021-2027 to support the sustainable development of its economy.

EU Cohesion Policy: €1.4 billion for Ireland's economic and social development and green transition in 2021-2027

EU budget: EU accounts signed off the 15th year in a row – 13 October 2022

The Commission welcomed the decision of the European Court of Auditors (ECA) to give the EU annual accounts a clean bill of health, for the 15th year in a row.

EU budget: EU accounts signed off the 15th year in a row

Digital Markets Act: rules for digital gatekeepers to ensure open markets enter into force – 31 October 2022

From 1 November 2022, the EU Digital Markets Act (DMA) will enter into force. The new Regulation will put an end to unfair practices by companies that act as gatekeepers in the online platform economy.

Digital Markets Act: rules for digital gatekeepers to ensure open markets enter into force

Commission acts to promote transparency in the short-term rental sector to the benefit of all players – 7 November 2022

The Commission adopted a proposal for a Regulation to enhance transparency in the field of short-term accommodation rentals and help public authorities ensure their balanced development as part of a sustainable tourism sector.

Commission acts to promote transparency in the short-term rental sector to the benefit of all players

Commission welcomes agreement on EU Annual Budget 2023 – 14 November 2022

The European Parliament and the Council of the European Union, on a proposal from the European Commission, reached an agreement on the EU budget for 2023.

Commission welcomes agreement on EU Annual Budget 2023