From 1 July 2026, the VAT rate applying to qualifying food and catering services in the hospitality sector has been reduced from 13.5% to 9%. The 9% rate generally applies to restaurant and catering supplies, hot takeaway food, and hot tea and coffee. However, alcoholic beverages,...
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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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2025 was the first year that RZLT payments were due. See a link to our previous RZLT circular [here] For 2026 Residential Zoned Land Tax (RZLT), the key deadline to file your return and pay is 23 May 2026. Landowners must check the final maps published...
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Step-by-Step Guide - Karshan Disclosure (Technical Adjustment) Background: As you will know from our previous circulars, Revenue have invited employers the opportunity to make a technical adjustment disclosure following the Supreme Court ruling in the Karshan case. Essentially, this disclosure allows employers to correct their records whereby persons who...
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Company Name Address XXXXX XXXXX Date XX.XX.XX Re: Misclassification Disclosure – Technical Adjustment (Karshan Settlement Opportunity) Company Name XXX Company Tax Ref. XXX Dear Sirs Having reviewed the payments made to all individuals, I now confirm that the below should have been treated as employees. Please note that the misclassification has arisen from...
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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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Following on from previous bulletins on the subject of Determining Employment Status, Revenue has issued an updated guideline which we have attached for your convenience. We highlight the main differences between both documents below. However, it is very important that you review your engagement with service...
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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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