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Posts Tagged ‘taxation’


On the day that the bank loans transferred to NAMA and administrators were appointed to Quinn Insurance, the Revenue Commissioners issued the following press release:

Following a recent determination by the Appeal Commissioner, the Revenue Commissioners accept that cooking chocolate comes within the meaning of paragraph (xii) of the Second Schedule to the VAT Act, 1972 (as amended) and is therefore liable to VAT at zero per cent.

Welcome to the real world!


The Revenue has allowed around 900 companies to pay tax debts amounting to €84m in instalments because of financial difficulties, The Sunday Business Post reports.

Under the Case Decision Escalation Framework introduced last year, companies can plead inability to settle in full and opt instead for phased payments. So far, 900 companies have availed of this.

Revenue chairwoman Josephine Feehily said the taxman had no desire to come down hard on innocent victims of the recession but urged businesses to engage early and openly.

However, the Revenue has never disclosed the criteria for allowing phased payments and warns that “it will not become a banker of last resort”.


Sean Penn will film his next movie in Ireland solely because of the artists’ tax exemption.

This Must be the Place is about a wealthy retired rock star and Penn is believed to have chosen Ireland as the logical place to base his character because of the tax perk.

The script says the former rock star is an American who now lives in Ireland because of the tax exemption for artists, The Sunday Times reports, describing it as a case of “art imitating life”.


The National Pensions Framework was published by the Department of Social and Family Affairs last week. Key recommendations made include:

  • An effective tax relief on personal pension contributions at 33%
  • A mandatory approach to pension scheme membership
  • A cap of €200,000 on the tax free lump sum
  • Increasing the state pension age

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