Taxation

The information below shows the instructions of the Irish Revenue Commissioners from 2013 for Diesel Rebates.

Legislation

Section 99A of the Finance Act 1999 (inserted by section 51 of the Finance Act 2013) provides for the repayment to qualifying road transport operators of part of the mineral oil tax paid on the auto-diesel purchased by them for use in the course of business. This section will be supported by Revenue Commissioners’ Regulations (amendment of the Mineral Oil Tax Regulations 2012 (S.I. No. 231 of 2012)) to provide for the detailed requirements for the administration of the repayment scheme. This relief will apply to purchases made on or after 1st July 2013.

Irish Revenue Commissioners issued the list of tax defaulters for the first quarter of 2013.  This list is not exclusive to business owners, there are non-business people on it too, although most them are businesses.  In this day and age, it is important for all businesses to be aware of the fact that the Revenue are carrying out audits and checking on businesses for non payment of taxes due.  Therefore, for your own sake keep tax compliant or at least communicate with them before they find you.  That way, your name will not appear on the list.  You can download the two lists in both PDF and Excel formats at the end of this article.

This article covers Revenue allowances for reimbursement of Subsistence Expenses to Employees (including Directors)

Revenue’s Explanatory Leaflet IT 51 Employees’ Motoring/Bicycle Expenses covers the reimbursement of motoring/bicycle expenses to employees and this is available on www.revenue.ie 

Revenue’s Statement of Practice SP – IT/2/2007 (PDF, 157KB) is a more detailed Revenue publication on the subject of the reimbursement of employees’ expenses of travel and subsistence. 

 

This article covers Revenue allowances for re-imbursement of Motoring/Bicycle Expenses to Employees (including Directors)

Revenue's Explanatory Leaflet IT 54 Employees' Subsistence Expenses covers the reimbursement of subsistence expenses to employees.

Revenue’s Statement of Practice SP – IT/2/2007 (PDF, 157KB) is a more detailed Revenue publication on the subject of the reimbursement of employees’ expenses of travel and subsistence.

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