Personal Taxation
- Standard rate USC on earnings over €60k for over 70s and medical card holders
- Weekly PRSI allowance removed
- Minimum self-employed PRSI contribution increased
- Tax relief on charity donations simplified. Relief at 31%.
- Film tax relief extended to 2020 with tax credit from 2016
- Maternity benefit taxable from 1 July 2013
- DIRT rates increased
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Pensions
- Pre-retirement access to AVCs to be allowed and taxed at marginal rate
- Funding for maximum allowable pension of €60k p.a. introduced from 2014
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Business Tax
- R&D Tax Credit regime enhanced
- Real Estate Investment Trusts (REITs) introduced
- Excise duty relief on diesel for licensed road hauliers introduced
- 3 year relief for start-up companies extended
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VAT
- Cash accounting threshold increased to €1.25m
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Capital Taxes
- Capital Gains Tax - Rate increase to 33%
- Capital Acquisitions Tax - Rate increase to 33%
- Capital Acquisitions Tax -Tax free thresholds reduced by 10%
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Property Tax
- Local Property Tax introduced
- Household Charge and Non-PPR Charge to cease
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Other Taxes
- VRT increased
- Motor Tax increased
- Excise duty on alcohol increased by 10 cent per pint/spirit measure and €1 per bottle of wine
- Increase of 10 cent on pack of 20 cigarettes and 50 cent on 25g pouch of tobacco
- Carbon tax extended to solid fuels at €10 per tonne from 1 May 2013, €20 per tonne from 1 May 2014
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