Revenue has released revised guidance that reflects the extension of the current carbon tax rate on farm diesel to 13 October 2026. The updated guidance also includes a new section outlining how claims should be made in Form 11 and CT1 returns. Overview of the relief Section...
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Final Reminder: 30th January 2026 Deadline for Making Disclosures to Revenue in Relation to Determining the Status of Workers We refer to previous correspondence to you regarding the above, in particular: Our circular dated 21st January 2025 on the tax issues arising from the Supreme Court...
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Ireland’s auto-enrolment (‘AE’) pension scheme comes into effect on 1 January 2026 and will provide pension coverage for up to 800,000 employees who are not currently part of a pension scheme, please click link for full guidance. Auto-enrolment is a new retirement savings initiative that...
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Date: 10 October 2025 Opportunity to regularise tax treatment of certain contractor arrangements for 2024 and 2025 Revenue has published guidance following the Karshan (Domino’s Pizza) Supreme Court decision on the employment status of certain workers. A time-limited settlement opportunity until 30 January 2026 is available for...
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RZLT was first introduced in 2022, however 2025 is the first year that a liability is actually payable. For 2025 the due date is 23 May 2025. This tax applies to: sites which are zoned residential or mixed-use which are serviced (as defined in the legislation),...
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Who must report? Mandatory gender pay gap reporting in Ireland is applicable to all companies with 50+ employees. What are the relevant dates? June – any date in June, a snapshot of your employees needs to be taken e.g. 28th June 2025. 6 months later* e.g. 28th...
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New guidance on determining the employment status of workers for tax purposes has been published. It follows a recent Supreme Court judgment relating to Domino’s Pizza (Karshan Limited). In that decision, it was determined that the individuals involved should be treated as employees and not...
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As part of Budget 2025, the Government has announced a new €4,000 Grant called Power Up, to assist businesses in hospitality, retail and beauty sectors. Register on mycoco.ie/powerup by Friday, 8 November 2024. Power Up Grant Local Authorities are now emailing businesses who may be eligible for the...
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Payroll Bulletin - October 2024 Changes to Payroll 2025 The following changes all need to be borne in mind when preparing payrolls in 2025: The minimum wage for employees will increase from 1st January 2025: I. Over 19’s: to €13.50 per hour II. Age 19: to €12.15 per...
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