Revenue have recently updated the following payroll-related forms, leaflets and manuals on their website:
· A Form 12A is an application for a Tax Credit and Universal Social Charge Certificate. This form must be completed by people who are commencing work in Ireland for the first time. The updated version has replaced the One Parent Family Tax Credit with the Single Person Child Carer Tax Credit.
· This leaflet provides information on Income Tax, Capital Gains Tax and Capital Acquisitions Tax for over 65s. It also includes other general information on PRSI and USC.
· This leaflet explains the procedures that a separated person should take to notify Revenue of the breakdown of a marriage, civil partnership or cohabitating relationship and also explains what tax credits and reliefs that the individual may be entitled to following the breakdown of the relationship.
Consolidated USC Manual
The manual includes specific sections on the following payroll-related topics:
· Benefits in Kind
· Medical Cards
· Redundancy Payments
Local Property Tax (LPT) Manual
This has now been updated to include the following points:
Arrears of the Household Charge which were outstanding on 1st July 2013 were replaced with a €200 LPT charge. Properties that have a significant level of pyrite damage are exempt from the charge to LPT. The update clarifies that the pyrite exemption also applies to the €200 Household Charge liability.
· A new instruction has been added which explains how LPT appeals are dealt with.