9 March 2012
Ireland's Office of the Revenue Commissioners have recently clarified former Minister for Finance Brian Lenihans Budget plans to tax professional membership fees paid by employers as a form of benefit in kind to employees.
Following a briefing note issued by the Revenue Commissioners on the 25th March 2011 http://www.revenue.ie/en/tax/it/leaflets/benefit-in-kind/other.html#section19, they have confirmed that most professional subscriptions, such as RTPI membership fees paid by employers, will continue to be exempt from tax under Benefit in Kind rules where the professional subscription is relevant to the employees work.
Therefore, if you have already been taxed on your RTPI membership fees as a benefit in kind this year, your employer should seek clarification from the Revenue Commissioners whether you are due a refund.
Planning & Development (Amendment) Act 2010 recently published online
Following a delay of a number of months after the commencement of many sections of the Planning & Development (Amendment) Act 2010, the Department of Environment, Heritage and Local Government has recently published the adopted text of this significant addition to Planning Legislation.The Act is currently available to download from the Department's website:
http://www.environ.ie/en/Legislation/DevelopmentandHousing/Planning/FileDownLoad,25759,en.pdf
Please note that the fourth commencement order relating to this Act (dated 23rd March 2011) is now also available to download from the Department's Planning Legislation webpage:
http://www.environ.ie/en/DevelopmentHousing/PlanningDevelopment/Planning/PlanningLegislation-Overview/PlanningActs/"