- Finance Bill 2025 Ireland – Increasing Revenue Powers October 16, 2025 - The Minister for Finance, Paschal Donohoe, published Finance Bill 2025 today, 16th October 2025, giving effect to the tax measures announced in Budget 2026 of last week. Section 31 of the Bill introduces a new Section 959AX TCA 1997 to Part 41A TCA 1997. This legislation gives the Revenue Commissioners the authority to […]
- Tax Changes for employees – Ireland 2026 October 8, 2025 - Budget 2026 was announced on Tuesday, 7th October 2025. From 1st January 2026, the National Minimum Wage for people aged twenty and over will increase, by 65 cents, to €14.15 per hour. Other changes for employees and employers include the following: Small Benefit Exemption The Small Benefits Exemption enables employers to provide […]
- Budget 2026 – Ireland – extension of Tax Credits and Reliefs October 7, 2025 - Budget 2026 introduced a wide range of updates across Ireland’s tax system. The following Tax Credits and Reliefs are being extended: 1. The Rent Tax Credit is being extended for a further three years. It is due to expire at the end of 2028. For further information, please click link: https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/land-and-property/rent-credit/index.aspx […]
- Budget 2026 – Business Taxes October 7, 2025 - Today, Tuesday, 7th October 2025, the Minister for Finance, Paschal Donohoe and the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, Jack Chambers presented Budget 2026. In this series of articles, we have outlined some of the tax changes which we consider most relevant under the following headings (a) Personal Tax, […]
- Budget 2026 – Personal Tax October 7, 2025 - Today, Tuesday, 7th October 2025, the Minister for Finance, Paschal Donohoe and the Minister for Public Expenditure, Infrastructure, Public Service Reform & Digitalisation, Jack Chambers presented Budget 2026. In this series of articles, we have outlined some of the tax changes that we consider most relevant under the following headings (a) Personal Tax, (b) […]
- Dwelling House Exemption – Gift and Inheritance Tax – CAT September 23, 2025 - In general terms, Capital Acquisitions Tax is the Irish gift or inheritance tax arising on a benefit taken by or from an Irish resident individual. It also applies if a gift or inheritance includes Irish property, regardless of the residence of the person, either taking or giving the benefit. It’s important to bear […]
- Corporation Tax Returns Form CT1 August 27, 2025 - On 27th August 2025, Revenue updated the The Tax and Duty Manual Part 38-02-01 to include links to the following Tax and Duty Manuals: Completion of Corporation Tax Returns Form CT1 2024 Completion of Corporation Tax Returns Form CT1 2023 If you require assistance filing your CT1 Forms, please contact […]
- PAYE Exclusion Order August 11, 2025 - Today, 11th August 2025, Revenue have amended their Tax and Duty Manual Part 42-04-01 – PAYE Exclusion Orders. This guidance material provides details of the new PAYE Exclusion Order application portal, which may be accessed through MyAccount or ROS. This new application system will allow for faster processing times. If […]
- ROS Pay and File – useful tips August 7, 2025 - Revenue eBrief No. 156/25 was published on 7th August 2025. Tax and Duty Manual Part 38-06-01a has been updated to contain the following: A link to access further information on Revenue’s new agent eLinking facility is provided in paragraph 6.5.1. Paragraph 7.1.2 states that payments via Commercial Debit Cards will no longer be accepted from […]
- Research and Development (R&D) Corporation Tax Credit July 20, 2025 - The Research and Development Tax Credit provides a 30% tax credit for all qualifying R&D expenditure. It increased from 25% to 30% for accounting periods commencing on or after 1st January 2024. There is expected to be a further increase in Budget 2026. It’s important to keep in mind that this tax credit […]
- Filing Irish Tax Return – Self Assessment Income Tax Return May 9, 2025 - You will need to file an Income or Personal Tax Return on or before 31st October 2025 if you are one of the following: A self employed individual, someone working on a freelance/consultancy basis or a contractor. A proprietary director i.e. a Director of a limited company who can control in […]
- Revenue Compliance Interventions – updated April 9, 2025 - Today, 9th April 2025, the Revenue Commissioners updated their guidance material in relation to the Code of Practice and Compliance. Please click link: https://www.revenue.ie/en/self-assessment-and-self-employment/code-of-practice-and-compliance/index.aspx As you’re aware, the Code of Practice for Revenue Compliance Interventions is a set of guidelines on how the Revenue Commissioners conduct compliance interventions. It covers all aspects […]
- Capital Acquisitions Tax on US inheritances – US FET for non-US residents April 6, 2025 - Non-US individuals with assets located in the USA may be subject to US estate tax in addition to tax arising in their country of residence. Such assets include (i) U.S. Real Estate, (ii) Stocks and Shares in US corporations, (iii) Cash Deposits with US brokers, (iv) U.S. registered ETFs, (v) U.S. tangible personal property, […]
- Inheritance Tax Changes – UK Taxes – 2025 March 3, 2025 - The 2024 Autumn Budget announced a series of changes to UK Inheritance Tax. As you’re aware, in the UK, Inheritance Tax is a tax payable on the value of a deceased person’s estate. This differs to Irish Capital Acquisitions Tax where the beneficiary pays CAT on gifts and/or inheritances. Current Rules Currently, […]
- Inheritance Tax Changes – UK IHT – Tax Reliefs February 3, 2025 - The UK Autumn Budget 2024 announced changes to the current Agricultural and Business Property Inheritance Tax regimes. From 6th April 2026, the combined Agricultural Property Relief and Business Property Relief will be restricted to the first £1 million on “qualifying assets.” The Chancellor of the Exchequer delivered her Budget on 30th October 2024, announcing […]
- Revenue Income Tax & Corporation Tax non-filer Programme January 31, 2025 - As part of the Irish Revenue Commissioners’ Annual Non-Filer Programme, Notices will be sent to taxpayers who are currently registered for Income Tax or Corporation Tax but who have not filed Income Tax or Corporation Tax Returns for tax years up to and including 2023. Tax Agents will receive a ROS Inbox Notification on […]
- Residential Zoned Land Tax (RZLT) – ROS Portal January 23, 2025 - As you already know, Residential Zoned Land Tax (RZLT) was introduced by Finance Act 2021. In case you didn’t, it’s an annual self-assessment tax calculated at 3% of the market value of applicable land, with pay and file obligations levied on the landowners. While it was first introduced in 2022, the first year that […]
- IMPORTANT TAX DATES – JANUARY 2025 – IRELAND December 29, 2024 - January is a very important month in terms of pay and file obligations. To avoid exposure to interest and penalties, please find below a list of pay and file deadline dates for January 2025 under the following tax heads: Income Tax, Corporation Tax, VAT, Local Property Tax, Capital Gains Tax, Capital Acquisitions Tax, […]
- Business Taxes – Autumn Budget 2024 – UK October 30, 2024 - Today, 30th October 2024, the Chancellor of the Exchequer, Rachel Reeves, delivered the UK Autumn Budget. She announced the publication of the Corporation Tax Roadmap. In it, she confirmed that there would be no change to the current corporation tax rate, which is capped at 25%, until 31st March 2027. The Small Profits […]
- Pensions Auto-Enrolment Scheme – Ireland October 7, 2024 - Today, 7th October 2024, the Minister for Social Protection announced that the pensions auto-enrolment scheme will commence on 30th September 2025. From that date, employers must automatically enroll eligible workers into a workplace pension scheme, as part of a Government initiative, aimed at boosting retirement savings. This government retirement savings system is for employees […]
