TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Due Date for Payment of Pension Scheme Levy

The pension scheme levy was due for payment on 25 September. The levy, introduced by Finance (No. 2) Act 2011, is an annual stamp duty levy of 0.6% of the market value of assets in pension schemes on 30 June each year. The relevant statement together with payment of the levy was due to be made to Revenue electronically through Revenue Online Service (ROS) by 25 September. Revenue's guidance note on the pension scheme levy, available on their website www.revenue.ie, sets out some further details.