Rowan, Kim
April 2011
Accountancy Ireland;Apr2011, Vol. 43 Issue 2, p56
Trade Publication
The article looks into the key provisions in the Finance Act 2011 which confirms tax measures provided for in the Bill signed into law in February 2011 in Ireland. It examines the provisions on property tax expenditures and the property-based capital allowances. It explores the Universal Social Charge (USC) consolidating the health and income levies applied at rates between 2% and 7%. Moreover, employee share schemes, employer-provided childcare, and pensions and retirement benefits are noted.


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