Residential Zoned Land Tax –
3% Annual Tax on the Market Value of a Site
The government’s Housing for All Plan contained a proposal to introduce a new tax in order to incentivise the development of land that is serviced and zoned for residential use or mixed use to facilitate the increase of new housing supply. This tax was subsequently enacted and is known as the Residential Zoned Land Tax […]
ESRI Report on Options for Raising Tax Revenues in Ireland
The Economic and Social Research Institute (ESRI) recently published a paper which outlines various options to increase future tax revenues and the economic and social impact of each policy.
Finance Act 2020
We are pleased to provide our comprehensive commentary on Finance Act 2020 which was signed into law by the President on 19 December 2020.
Revenue Guidance-Covid 19 and Tax Residency
Revenue Guidance-Covid 19 and Tax Residency, cross border relief, SARP and PAYE Exclusion Orders. Click here to download…..
Budget Briefing 2021
A Budget Like No Other Overshadowed by Covid-19 and Brexit and with a backdrop of a Budget deficit of €21.5 billion for 2020 and a forecasted deficit of €20.5 billion for 2021, the Coalition Government today, 13 October 2020, announced the biggest ever Budget package of €17.75 billion. The key tax changes are as follows: […]
Tax Tables 2020
The must have PMQ Tax Tables 2020 are now available. If you would like a physical copy contact us at pmq@pmqtax.com.
Key Employee Engagement Programme (KEEP)
KEEP was introduced to help SMEs attract and retain key talent. It does so by making it tax efficient to issue share options to employees. When initially introduced the scheme was very well received in a sector that struggles to compete with the pay packages offered by larger organisations. However, due to its limitations and […]
Finance Act 2019
Introduction We are pleased to provide our comprehensive commentary on Finance Act 2019 which was signed into law by the President on 22 December 2019.
Finance Act 2019 Draft
We are pleased to provide our comprehensive commentary on Finance Act 2019 which was signed into law by the President on 22 December 2019.
Updated Information on Temporary Wage Subsidy Scheme
16 April 2020 Previously we advised that updated guidance would be available on or before 21 April 2020. However, this has now been delayed until further notice, which we understand is 4 May at the earliest. In addition, there are new rules which state that new subsidy rates will apply to payrolls submitted on or […]
