Vacant Home Tax

Vacant Homes Tax is an annual tax that related to residential properties that are in use as a dwelling for less than 30 days in a 12-month chargeable period. This tax was introduced by the Finance Act 2022. The first chargeable period is from 1 November 2022 – 31 October 2023. The tax is charged …

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Retirement Relief

Retirement relief is a relief given to an individual on the disposal of all or part of the qualifying assets of their business, subject to conditions.  Conditions include age,  value of the business, along with some other conditions.  We are happy to discuss retirement relief with you and in the meantime, Revenue guidance is available …

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Revenue Commissioners Update on PAYE

Revenue commissioners have issued an e-brief for the Employers’ Guide to PAYE (to 31 December 2018).  This eBrief confirms that this Tax and Duty Manual has been updated to reflect the reform and modernisation of the PAYE System on 1 January 2019.

Capital Acquisitions Tax (CAT)

The CAT Manual (Part 5 Discretionary Trust Tax) has been updated and clarifies the definition of a Discretionary Trust for tax purposes; relevant filing dates; payment dates and some other changes. Click here to read full article >>

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