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Department of Finance publishes detail on Landlord HRI in advance of the Finance Bill
Supplementary Budget 2015 documents provide further information on the extension to the Home Renovation Incentive (HRI) for landlords. Budget 2015 Factsheets published on the Department of Finance website include information on the extension of the HRI for landlords.  According to the Factsheet landlords must have registered the tenancies on their properties with the PRTB and the minimum spend of €5,000 and...

Revenue defines Active Farmers
The Revenue’s Budget 2015 Summary leaflet sets out further details on the farming tax measures of Budget 2015.  The leaflet clarifies that an “active farmer”, for the purpose of CAT Agricultural relief, is someone who “spend not less than 50 per cent of his or her normal working time farming agricultural property (including the agricultural property comprised in the gift or...

Foreign Earnings Deduction
The Foreign Earnings Deduction is to be extended to include marketing travel activities in Japan, Singapore, South Korea, Saudi Arabia, the United Arab Emirates, Qatar, Bahrain, Indonesia, Vietnam, Thailand, Chile, Oman, Kuwait, Mexico, and Malaysia.   Further information is set out in the Revenue Budget 2015 Summary leaflet.  ...

John Herlihy FCA, VP Google & Head of Google Ireland

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