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Budget 2022

12 October 2021

Last Updated: 12 October 2021

Please note that implementation dates for announced changes have been indicated below where available. Not all changes take immediate effect.

We will endeavour to update this with any major changes or announcements as we digest the budget this year.

Personal Taxation (from 1st January 2022)
• Personal Tax, Employee & Earned Income Tax Credits all increase by €50 to €1,700, see table below.
• Standard Rate cut off increase of €1,500 for all earners, see table below.
• USC Bands have also changed in the 2% band to account for increase in minimum wage from 1st January 2022, see table below.
• Work from home allowance now giving 30% relief on light & heat (previously 10%) and broadband costs still allowed at 30%, vouched expenses.
• Minimum wage to increase from €10.20 to €10.50 with PRSI and USC thresholds adjusted accordingly.
• Employers PRSI threshold for higher rate increase from €398 to €410.

Covid Supports
Employment Wage Subsidy Scheme (EWSS) extended until 30 April 2022, with rates to lower to €151.50 and €203 caps only. A flat rate of €100 per eligible employee will apply for March and April 2022, with no employer PRSI relief.

• Commercial rates waiver extended until end of 2021.

• Directors’ income tax returns with liabilities relating to directors’ remuneration – liabilities can be warehoused.

• PUP payment is to remain in place until end of Feb 2022

Business Taxation & Regulation
• Relief for start-up companies to be extended for five years.

Relevant Contracts Tax and Construction Industry
• No changes noted

Indirect Taxes
• Farmers flat rate addition decreased from 5.6% to 5.5%.

• Reduced VAT rate of 9% for hospitality will remain in place until end of August 2022

Stamp duty
• No changes noted.

Carbon Tax
• Increase of €7.50 per tonne applies from today for auto fuels and from 1 May 2022 for all other fuels. Petrol will increase by €1.28 for 60 litres, and diesel by €1.48

Capital Taxes
• No changes noted

(Local) Property Tax (LPT)
REMINDER TO FILE: While there were no changes announced in the budget, we like to remind you that your return for the years 2022 – 2025 is due to be submitted to Revenue by 7th November 2021. While we do not take responsibility for submitting this return as the tax payer is best placed to value their property, if you are experiencing difficulty using the LPT system please feel free to contact us.

Miscellaneous Provisions & Announcements
• Tobacco increase of 50c on pack of 20
• New Youth Travel Card will provide 50% discount on fares for those aged 18 – 23
• €5 weekly increase in main welfare payments
• DPS (Drugs payment scheme) threshold decreased to €100 per month.
• Carer’s allowance weekly earnings limit increased to €350 (single person) and €750 (couples).
• Parent’s Benefit extended by 2 weeks to 7 weeks from July 2022
• Free GP care extended to children aged six and seven years
• Help to Buy scheme is been extended in its current “enhanced” form for 2022, this is to allow other measures to be put in place e.g. Shared Equity Scheme over the next year or so.

Climate & Environmental Measures – (Electric Vehicles)
• €200 tax disregard for those who can sell electricity back to the grid
• VRT Tax, from January 2022 a revised vehicle registration tax table is being introduced. The 20 band table will
remain with an uplift in rates beginning with a 1% increase for vehicles that fall between bands 9-12;
2% for bands 13-15; and then a 4% increase for bands 16-20 .
• The €5,000 relief for Battery Electric vehicles is being extended to end 2023.
• The BIK exemption for battery electric vehicles will be extended out to 2025 with a tapering effect on the vehicle value. This measure will take effect from 2023. For BIK purposes, the original market value of an electric vehicle will be reduced by €35,000 for 2023; €20,000 for 2024; and €10,000 for 2025.

Summary Statistics:

  Budget 2022Budget 2021
Capital Gains Tax Rate 33%33%
   
Capital Acquisitions Tax Rate 33%33%
Income Tax Rates   
 Lower20%20%
 Higher40%40%
DIRT Tax   
  39% (39% – where payments made less frequently than annually)39% (39% – where payments made less frequently than annually)
Tax Credits   
 Single Person€1,700€1,650
 Married Couple€3,400€3,300
 PAYE Credit€1,700€1,650
 Home Carer Credit€1,600€1,600
 Earned Income Tax Credit€1,700€1,650
Rate Bands   
 Single/widowed€36,800€35,300
 Awaiting updateSingle/widowed with dependent children€39,300€39,300
 Married -one income earner€45,800€44,300
 Married – two income earners€73,600€70,600
PRSI   
 Contribution CeilingNo limitNo limit
Universal Social Charge   
 < €13,000ExemptExempt
 € 0 – €12,0120.5%0.5%
 €12,013 – €20,6872.0%
 €12,013 – €21,2952.0% 
 €20,687 – €70,044 4.50%
 €21,296 – €70,0444.50%
 €70,044 – €100,0008%8%
 Self employed income > €100,00011%11%
 PAYE income in excess of €100,0008%8%
 Age >70/medical card holders with income < €60,000 – Max rate2.0%2.0%

Whilst every care has been taken in the production of this budget summary, neither Royal Canal Financial Control Services nor Ronan Duffy and Co. can be held responsible for any action taken or deferred, resulting from any errors contained therein. For a more comprehensive summary please refer to the government press release.

Budget 2020

8 October 2019

Last Updated: 8 October 2019

Please note that implementation dates for announced changes have been indicated below where available. Not all changes take immediate effect.

Personal Taxation (from 1st January 2020)
• REMINDER: The proposal to increase the minimum wage to €10.10 per hour from January 2020 is only being brought to Cabinet this week, and does not form part of the Budget day announcement.

•Dividend Withholding Tax (DWT) to increase from 20% to 25% from 1st January 2020. DWT is considered a payment on account with Revenue, where the 25% tax rate is now a more accurate average amount due when USC etc. is considered.

Brexit
• €1.2 billion package announced to respond to Brexit. Key areas: Agriculture, Enterprise, Tourism, Social Protection.

• Rainy Day Fund of €1.5bn created due to likelihood of a no deal Brexit.

Business Taxation & Regulation
• Earned income tax credit increased by €150

Relevant Contracts Tax and Construction Industry
• No changes noted

Indirect Taxes
• No changes noted

Stamp duty
• Non-residential property stamp duty rate increased from 6% to 7.5%. Transitional arrangements where the instruments are executed before 1 January 2020 where a binding contract existed prior to 8th October 2019.

Carbon Tax
• Increase in rate by €6 to €26 per tonne. Household fuels will not be affected until next May.

Capital Taxes
• Increase in the Group A inheritance tax threshold from €320,000 to €325,000

(Local) Property Tax (LPT)
• No changes noted

Miscellaneous Provisions & Announcements
• Excise duty on cigarettes increased by 50c on a pack of 20 cigarettes with a pro-rate increase on other tobacco products

•Monthly threshold for the Drugs Payment Scheme reduced by €10 per month.

• Medical card income threshold increased.

• Free GP care for children under eight, and free dental care for children under six.

• Additional €80m for the Housing Assistance Payment scheme.

• 100% Christmas Bonus in 2019.

• Limited increases in weekly social welfare payments: One Parent Family Payment + €15, Qualified Child Payment +€3 for children over 12, and +€2 for children under 12.

 

Summary Statistics

  Budget 2020Budget 2019
Capital Gains Tax Rate 33%33%
   
Capital Acquisitions Tax Rate 33%33%
Income Tax Rates   
 Lower20%20%
 Higher40%40%
DIRT Tax   
  39% (39% – where payments made less frequently than annually)39% (39% – where payments made less frequently than annually)
Tax Credits   
 Single Person€1.650€1,650
 Married Couple€3,300€3,300
 PAYE Credit€1,650€1,650
 Home Carer Credit€1,600€1,500
 Earned Income Tax Credit€1,500€1,350
Rate Bands   
 Single/widowed€35,300€35,300
 Single/widowed with dependent children€39,300€39,300
 Married -one income earner€44,300€44,300
 Married – two income earners€70,600€70,600
PRSI   
 Contribution CeilingNo limitNo limit
Universal Social Charge   
 < €13,000ExemptExempt
 € 0 – €12,0120.5%0.5%
 €12,013 – €19,8742.0%2.0%
    
 €19,874 – €70,0444.50%4.50%
    
 €70,044 – €100,0008%8%
 Self employed income > €100,00011%11%
 PAYE income in excess of €100,0008%8%
 Age >70/medical card holders with income < €60,000 – Max rate2.0%2.0%

Whilst every care has been taken in the production of this budget summary, neither Royal Canal Financial Control Services nor Ronan Duffy and Co. can be held responsible for any action taken or deferred, resulting from any errors contained therein. For a more comprehensive summary please refer to the government press release.

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PAYE Modernisation for Employees

From 1st January 2019 you will be able to view your weekly income and deductions through your online account at www.revenue.ie/myaccount.

While Revenue are not forcing employees to use the online service (except those that are First Time Registrations with Revenue which is currently Revenue’s Practice), it should be noted that there will be no P60s issued for the 2019 tax year end. You will be able to receive equivalent P60 details directly from Revenue, or if you are not registered for a Revenue account, you will have to wait until you receive your Revenue end-of-year statement in the post.

Please note: P60s will be issued as normal in January 2019 for the 2018 tax year end.

 

No Change For Employees Except for Technical Amendments:

 From your perspective as an employee, there will be no change at all to the normal payroll process, and you will receive your weekly payslip as you currently do.

There may be some technical amendments to our payroll processes which will become clearer when the new system is fully launched on 1st January 2019. We will update the below list as such situations arise:

  • We may be unable to make changes to a payslip where the pay details from that payslip has already been reported to Revenue
  • Your employer may need to submit the timesheet for processing earlier in the week to allow additional time for PAYE Modernisation
  • The payslip date will be the mechanism used to notify Revenue of the date of payment. Payment date is vitally important as employees cannot be paid until Revenue are notified. Therefore, we must ensure that timesheets being received are processed on a payslip date which has not yet occurred.
  • In relation to the above, where a company’s previous practice was to date the payslips the end of the work week, which was accepted practice up to now, this would result in an incorrect payment date being notified to Revenue. The payment date under PAYE Modernisation is simply the date the employee receives their payment. In order to rectify this we will follow the Revenue’s recommended procedure outlined on their website here. Afffected payrolls will not have a week 52 2018 payslip, but will have the benefit of the week 52 tax credits in the week 51 payslip. The payslips in 2019 will be dated the payment date. This re-alignment has no effect on the actual date the employment receives their weekly payment.

Related Articles

PAYE Modernisation for Employers

 

Budget 2019

9 October 2018

Last Updated: 9 October 2018

Please note that implementation dates for announced changes have been indicated below where available. Not all changes take immediate effect.

Personal Taxation (from 1st January 2019)
• Home carer tax credit increased from €1,200 to €1,500
• PRSI higher rate threshold increased from €376 to €386 per week
• REMINDER: The government had previously announced an increase in the minimum wage to €9.80 per hour from January 2019

Business Taxation & Regulation
• Earned income tax credit increased from €1,150 to €1,350
• Residential property loan interest deduction for landlords increased to 100% from 1st January 2019
• Corporation tax start-up relief (3 year tax exemption for new ventures) extended until the end of 2021
• Employer’s PRSI rate increase 0.1% in 2019, and expected to increase again in 2020 by 0.1%

Relevant Contracts Tax and Construction Industry
• No changes noted

Indirect Taxes
• VAT on tourism activities & hairdressing increased from 9% to 13.5% from 1st January 2019. Newspapers and sports facilities will retain the 9% rate.

• VAT on e-books and electronically supplied newspapers reduced from 23% to 9% from 1st January 2019.

Stamp duty
• Extension of Young Trained Farmers stamp duty relief extended until 31st December 2021

Carbon Tax
• No changes

Capital Taxes
• Increase in the Group A Threshold from €310,000 to €320,000 for gifts/inheritances received on or after 10th October 2018.

(Local) Property Tax (LPT)
• Review Group’s report will be published in due course. Any future changes in LPT will be moderate and affordable.

Miscellaneous Provisions & Announcements
• Excise duty on cigarettes increased by 50c from 9th October 2018
• Betting duty increased from 1% to 2%
• Extension of 0% BIK rate for electric vehicles for 3 years, and extension of VRT relief on hybrid vehicles until the end of 2019
• €5 increase in all social welfare weekly payments from next March, and full Christmas bonus this year
• 50c reduction in prescription charges for all medical card holders over the age of 70
• DPS Scheme threshold decreased from €134 to €124
Summary Statistics

Budget 2019Budget 2018
Capital Gains Tax Rate33%33%
Capital Acquisitions Tax Rate33%33%
Income Tax Rates
Lower20%20%
Higher40%40%
DIRT Tax
39% (39% – where payments made less frequently than annually)39% (39% – where payments made less frequently than annually)
Tax Credits
Single Person€1.650€1,650
Married Couple€3,300€3,300
PAYE Credit€1,650€1,650
Earned Income Tax Credit€1,350€1,150
Rate Bands
Single/widowed€35,300€34,550
Single/widowed with dependent children€39,300€38,550
Married -one income earner€44,300€43,550
Married – two income earners€70,600€69,100
PRSI
Contribution CeilingNo limitNo limit
Universal Social Charge
< €13,000ExemptExempt
€ 0 – €12,0120.5%0.5%
€12,013 – €19,8742.0%
€12,013 – €19,3722.0%
€19,874 – €70,0444.50%
€19,373 – €70,0444.75%
€70,044 – €100,0008%8%
Self employed income > €100,00011%11%
PAYE income in excess of €100,0008%8%
Age >70/medical card holders with income < €60,000 – Max rate2.0%2.5%

Whilst every care has been taken in the production of this budget summary, neither Royal Canal Financial Control Services nor Ronan Duffy and Co. can be held responsible for any action taken or deferred, resulting from any errors contained therein. For a more comprehensive summary please refer to the government press release.

Related Articles
Budget 2018
Budget 2017
Budget 2016
Budget 2015
Budget 2014
Budget 2013

Budget 2018

10 October 2017

Last Updated: 10 October 2017

Please note that implementation dates for announced changes have been indicated below where available. Not all changes take immediate effect.

Personal Taxation
• Home carer credit increased from €1,100 to €1,200

• Benefit in Kind (BIK) on Electric Vehicles to be set to 0% for a period of 1 year, along with 0% BIK on electricity used in the workplace for charging vehicles.

• Pre-letting expenses incurred of up to €5,000 allowed as revenue expense for tax relief against rental income for properties vacant for 12 months or more.

•Plan to amalgamate USC and PRSI over the medium term

• REMINDER: The government had previously announced an increase in the minimum wage to €9.55 per hour from January 2018

Business Taxation & Regulation
• Earned Income Credit increased from €950 to €1,150

Relevant Contracts Tax and Construction Industry
• No changes noted

Indirect Taxes
• VAT refund scheme for Charities, to compensate for VAT incurred on inputs. Scheme to refund expenses incurred in 2018 in the next tax year

• Tourism rate of 9% to be retained

Stamp duty
• Rate of duty on non-residential property increased from 2% to 6%

Carbon Tax
• No changes noted

Capital Taxes
• Qualifying assets under the ‘7 year CGT relief’ scheme can now be sold between the fourth and seventh anniversaries of acquisition and still enjoy full CGT relief on any chargeable gains.

(Local) Property Tax
• No changes noted

Miscellaneous Provisions & Announcements
• Excise duty on cigarettes increased by 50c

•Sugar tax to be introduced on 1 April 2018

• Tapered residential mortgage interest relief (‘tax relief at source’) for home owners who took out qualifying mortgages between 2004 – 2012 over 3 years (2018: 75% of 2017 relief, 2018: 50% relief, 2019: 25% relief)

•Enhanced Revenue budget for PAYE Compliance interventions, in preparation for the PAYE Modernisation from 1 January 2019

• Brexit loan scheme to assist SMEs

Summary Statistics

Budget 2018Budget 2017
Capital Gains Tax Rate33%33%
Capital Acquisitions Tax Rate33%33%
Income Tax Rates
Lower20%20%
Higher40%40%
DIRT Tax
39% (39% – where payments made less frequently than annually)39% (39% – where payments made less frequently than annually)
Tax Credits
Single Person€1.650€1,650
Married Couple€3,300€3,300
PAYE Credit€1,650€1,650
Earned Income Tax Credit€1,150€950
Rate Bands
Single/widowed€34,550€33,800
Single/widowed with dependent children€38,550 TBC€37,800
Married -one income earner€43,550€42,800
Married – two income earners€69,100€67,600
PRSI
Contribution CeilingNo limitNo limit
Universal Social Charge
< €13,000ExemptExempt
€ 0 – €12,0120.5% [No change]0.5%
€12,013 – €18,7722.5%
€12,013 – €19,3722.0%
€18,773 – €70,0445%
€19,373 – €70,0444.75%
€70,045 – €100,0008% [No change]8%
Self employed income > €100,00011% [No change]11%
PAYE income in excess of €100,0008%8%
Age >70/medical card holders with income < €60,000 – Max rate2.0%2.5%

Whilst every care has been taken in the production of this budget summary, neither Royal Canal Financial Control Services nor Ronan Duffy and Co. can be held responsible for any action taken or deferred, resulting from any errors contained therein. For a more comprehensive summary please refer to the government press release.

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Budget 2017
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Budget 2014
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Update to PRSI Class S Benefits

We welcome the news that from the 27 March 2017, the Treatment Benefit Scheme has been extended to also cover self-employed people who pay Class S PRSI. You should contact the Department of Social Protection or your treatment provider to check your eligibility before proceeding with any treatment.

Under the Treatment Benefit Scheme, you may now qualify for:

  • Dental benefit
  • Optical benefit
  • Hearing aids

Any queries on this please do not hesitate to contact us.

New Client Portal

We have been working on replacing Lucey which closes down on 31st December 2016, we have been testing and trying a number of different options and we think we are set on the following pending some final tests. Please find out more details below by clicking the link.

Client Portal

Budget 2017

11 October 2016

Last Updated: 11 October 2016

Please note that implementation dates for announced changes have been indicated below where available. Not all changes take immediate effect.

Personal Taxation
• Increase in the home carer tax credit from €1,000 to €1,100
• Rent a room relief increased from €12,000 to €14,000
• Mortgage interest relief extended to 2020

Business Taxation & Regulation
• Earned Income Credit increased from €550 to €950
• Allowable interest deduction for rental of residential property increased from 75% to 80%.

Relevant Contracts Tax and Construction Industry
• The Home Renovation Incentive (HRI) Scheme is being extended until 31 December 2018.

Indirect Taxes
• The 9% VAT rate is being retained.
• Farmer’s flat rate addition increased from 5.2% to 5.4%

Stamp duty
• No changes noted

Carbon Tax
• Fuel inputs to create high efficiency electricity now exempt from carbon tax.

Capital Taxes
• Capital Acquisitions Tax: Tax free threshold which applies primarily to gifts and inheritances from parents to their children is being increased from €280,000 to €310,000.

(Local) Property Tax
• No changes noted

Miscellaneous Provisions & Announcements
• Excise duty increase on tobacco 50c per 20 pack.
• Income tax rebate to assist first time buyers fund 20% deposit required by the Central Bank.
• The DIRT rate will be decreased by 2% each year for the four years until it reaches 33%.
• State pension will rise by €5 per week from March 2017, along with other weekly social welfare payments
• Excise duty on alcohol, petrol and diesel remains unchanged
• Sugar tax to be introduced in April 2018

Summary Statistics

Budget 2017Budget 2016
Capital Gains Tax Rate33%33%
Capital Acquisitions Tax Rate33%33%
Income Tax Rates
Lower20%20%
Higher40%40%
DIRT Tax
39% (39% – where payments made less frequently than annually)41% (41% – where payments made less frequently than annually)
Tax Credits
Single Person€1.650€1,650
Married Couple€3,300€3,300
PAYE Credit€1,650€1,650
Earned Income Tax Credit€950€550
Rate Bands
Single/widowed€33,800€33,800
Single/widowed with dependent children€37,800€37,800
Married -one income earner€42,800€42,800
Married – two income earners€67,600€67,600
PRSI
Contribution CeilingNo limitNo limit
Universal Social Charge
< €13,000ExemptExempt
€ 0 – €12,0120.5%1%
€12,013 – €18,7722.5%
€12,013 – €18,6683%
€18,773 – €70,0445%
€18,669 – €70,0445.5%
€70,045 – €100,0008%8%
Self employed income > €100,00011%11%
PAYE income in excess of €100,0008%8%
Age >70/medical card holders with income < €60,000 – Max rate2.5%3%

Whilst every care has been taken in the production of this budget summary, neither Royal Canal Financial Control Services nor Ronan Duffy and Co. can be held responsible for any action taken or deferred, resulting from any errors contained therein. For a more comprehensive summary please refer to the government press release.

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Budget 2016
Budget 2015
Budget 2014
Budget 2013

Budget 2016

13 October 2015

Last Updated (bold type): 13 October 2015

Please note that implementation dates for announced changes have been indicated below where available. Not all changes take immediate effect.

Personal Taxation
• Increase in home carer tax credit to €1,000, with an increase in the income limit to €7,200.
• PRSI relief for income in excess of €352 weekly, up to weekly income of €424. Reducing sliding scale of relief as income increases above €352, with maximum relief of €12.

Business Taxation & Regulation
• Earned Income credit of €550 for self-employed traders and professionals, along with directors who are not entitled to the PAYE tax credit.
• From 1st January 2016, the statutory minimum wages will be €9.15 per hour
• Increase in the threshold for paying higher rate employer’s PRSI from €356.01 to €376.01.
• 3 Year Relief for Start-Up Companies is being extended
• Supporting retailers by incentivising electronic payments (see Stamp Duty below)
• Maximum rate of commercial motor tax reduced from €5,195 to €900

Relevant Contracts Tax and Construction Industry
• The Home Renovation Incentive (HRI) Scheme is being extended until 31 December 2016.

Indirect Taxes
• The 9% VAT rate has been retained.

Stamp duty
• With effect from 1st January 2016, the current €2.50/€5.00 per annum charge on ATM cards/combined ATM & Debit Cards is being replaced with a 12c ATM withdrawal fee, but capped at €2.50/€5.00 per annum per card

Carbon Tax
• No changes to note.

Capital Taxes
• Capital Acquisition Tax: Tax free threshold which applies primarily to gifts and inheritances from parents to their children is being increased from €225,000 to €280,000

(Local) Property Tax
• 2016 property revaluations postponed until 2019

Miscellaneous Provisions & Announcements
• Increased duty on a packet of 20 cigarettes 50 cent, with a pro-rata increase in all other tobacco products.
• Paternity benefit scheme to be introduced from September 2016
• €5 increase in child benefit
• Extension of free Pre-School Year from age 3 until aged 5.5 years/start primary school
• Extension of free GP care to children under 12 years
• €3 weekly increase in pension rates
• Respite care grant €1,700 in 2016
• Social welfare Christmas bonus increased to 75%
• Pension fund levy to end in 2015

Summary Statistics

Budget 2016Budget 2015
Capital Gains Tax Rate33%33%
Capital Acquisitions Tax Rate33%33%
Income Tax Rates
Lower20%20%
Higher40%40%
DIRT Tax
41% (41% – where payments made less frequently than annually)41% (41% – where payments made less frequently than annually)
Tax Credits
Single Person€1.650€1,650
Married Couple€3,300€3,300
PAYE Credit€1,650€1,650
Earned Income Tax Credit€550€0
Rate Bands
Single/widowed€33,800€33,800
Single/widowed with dependent children€37,800€37,800
Married -one income earner€42,800€42,800
Married – two income earners€67,600€67,600
PRSI
Contribution CeilingNo limitNo limit
Universal Social Charge
< €13,000Exempt
< €12,012Exempt
€ 0 – €12,0121%1.5%
€12,013 – €18,6683%
€12,013 – €17,5763.5%
€18,669 – €70,0445.5%
€17,577 – €70,0447%
€70,045 – €100,0008%8%
Self employed income > €100,00011%11%
PAYE income in excess of €100,0008%8%
Age >70/medical card holders with income < €60,000 – Max rate3%3.5%

Whilst every care has been taken in the production of this budget summary, neither Royal Canal Financial Control Services nor Ronan Duffy and Co. can be held responsible for any action taken or deferred, resulting from any errors contained therein. For a more comprehensive summary please refer to the government press release.

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Budget 2014
Budget 2013
Budget 2012
Budget 2011
National Recovery Plan 2011 – 2014

Income Tax Returns 2014

27th April 2015

Ronan Duffy & Co. are currently completing personal income tax returns for the tax year 2014.

Revenue have announced that the online filing deadline is extended to 12th November 2015.

We also welcome new clients until 31st October 2015. After this date, we do not feel sufficient time will be available to complete a full review of your tax affairs and prepare an accurate return on your behalf. To avail of this offer and for more details, please contact Ronan Duffy & Co. on 044 93 76 668 or use our contact form.