There have been a number of different property taxes introduced in the recent past. These are aimed at increasing housing supply. Some of these main taxes are as follows: Vacant Homes Tax Applies to residential properties which are in use as a dwelling for less...
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It is important to note that the VAT rate on certain tourist/hospitality related services increased to 13½%, with effect from 1 September 2023. These services include: catering and restaurant supplies (excluding alcohol, soft drinks and bottled water) hot take-away food, and hot tea and coffee hotel...
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The notes below should be read in conjunction with our earlier circular from May 2023. The “Non-Resident Landlord Withholding Tax” (NLWT) system is now “live”. Detailed Revenue guidance notes are available here. The NLWT platform can be accessed by selecting “Manage non-resident landlord withholding tax” from...
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Non-resident landlords Changes from 1 July 2023 Finance Act 2022 introduced changes to the obligations of tenants and collection agents of non-resident landlords. These changes are pending the introduction of a new Non-resident Landlord Withholding tax platform (“NLWT”). This will be accessible through Revenue Online Service (ROS) and...
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A number of enhancements have been made to the Temporary Business Energy Support Scheme in recent weeks. The enhancements are as follows: the extension of the scheme to 31 May 2023 an increase in the monthly limit on payments for claim periods from 1 March 2023 onwards: the...
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