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The Rules increase the said rate of interest and additional tax to zero point six per cent (0.6%), formerly 0.33%, for each calendar month or part thereof with effect from 1 June 2022.
The rate of interest and additional tax to be applied by the
Commissioner for Revenue on any tax liabilities and provisional tax
payments, not paid by the relative due dates, has been amended
through the publication of Legal Notice 99, entitled Interest and
Additional Tax (Adjustment) Rules, 2022, on 4 March 2022.
The Rules increase the said rate of interest and additional tax
to zero point six per cent (0.6%), formerly 0.33%, for each
calendar month or part thereof with effect from 1 June
2022.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
