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Notepad, black pen and calculator on a black background, with the Chartered Accountants Ireland logo in the top-left corner. Text says Budget 2022.

Budget News

Press release
(?)

Measures on housing and personal tax key to protecting Ireland’s competitiveness – accounting profession publishes Pre-Budget Submission 2023

Stopping flow of landlords leaving the market critical to address housing crisis Frontload personal tax allowances for younger workers to halt brain drain  23 June 2022 – Tax measures that support individuals and make Ireland an attractive place to live and work are critical to protect competitiveness, according to the main accountancy bodies in Ireland. CCAB-I which represents over 50,000 professional regulated accountants published its pre-Budget submission today, containing a range of measures to alleviate cost of living pressures and to tackle barriers to recruitment and retention across the Irish economy. CCAB-I identifies two key areas for Budgetary focus; improving housing supply to address the crisis in the housing market, and reforming personal tax allowances to help people as they build careers, homes, and families.  Parity in the treatment of corporate and individual landlords Ireland needs a functioning housing market to attract and retain talent to our shores. The submission states that the residential property market is in crisis, with not enough houses to buy or rent in the private sector and not enough houses being built by the State for those who need social housing. Government sees the private rental market as a source of taxes, and this is not the correct approach in a housing crisis. Commenting Cróna Clohisey, Tax & Public Policy Lead, Chartered Accountants Ireland said “Landlords are an essential feature of a fully functioning residential property market, however in general, landlords consider it to be no longer economical for them to continue in the market. In the Irish tax system, corporate landlords holding rental property have a more favourable tax treatment, at 25%, whereas individuals face rates of 52% and beyond.  “The 25% rate should be extended to individuals to address some of the inequity. By removing disparities, the tax system could be effectively harnessed to encourage landlords to stay in the market and new entrants to meet the supply shortage.” The submission also proposes:  Local property tax should be allowed as a deduction against rental income Wear and tear rates for fixture and fittings should be increased from 12.5% to 25% per annum to facilitate landlords investing in the maintenance of properties Where landlords retrofit a property to improve its energy rating, 100% capital allowances should be offered in the year of work To incentivise loss making landlords to remain in the market, rental losses in a tax year could be used against other income (such as employment income) to reduce tax payable.  Capital tax solutions to encourage the supply of accommodation As landlords withdraw from the rental market, some opt to sell the property, others do not. The current rate of capital gains tax (CGT) of 33% is too high.   The CCAB-I proposes the following measures will prevent the extraction of rental properties from the market, reduce the displacement of tenants, and result in more residential properties becoming available to purchase: Make available a relief from CGT on disposal of a rental property, conditional on the property being sold with a tenant in situ and/or a requirement for the property to continue in use as a rental property. Reduce the standard rate of CGT from 33% to 20% to release residential property back into the property market for younger generations. Outside of housing, as detailed in full in the submission, a lower rate of CGT would also encourage innovation and risk taking which in turn would drive investment activity and improve returns for entrepreneurs. Reforming personal tax allowances Traditionally Ireland’s investment policy has focused on taxation from the employer’s perspective, however in 2022, retaining talent is a prominent concern among employers. The CCAB-I proposes that consideration be given to reforming personal tax allowances so that allowances are ‘frontloaded’ at the outset of a person’s career. The submission suggests that such reform is in line with government policy on FDI which notes “talent” among the key areas which makes Ireland a consistent target for such investment    Clohisey continued “We need to turn our attention to personal tax rates, as they are impacting attraction and retention of talent. Recalibrating personal tax allowances is a long-term project and the biggest obstacle will be overcoming political resistance to change. Nonetheless, personal tax allowance reform should form part of Ireland’s overall policy to retain talent. “Speaking on behalf of a profession where most are in the early stages of their careers, this could be achieved by increasing allowances available to those under 35 at a time when many are taking the first major life steps such as starting a family or approaching the first rung of the property ladder, while reducing the allowances available to those over 55 for example. ” In addition to reforming personal tax allowances, the CCAB-I supports the proposal to introduce a third rate of income tax. Presently, a worker in Ireland begins to pay tax at their marginal rate once they have earned €36,800 which is below the average industrial wage. A third rate would make the tax system more equitable provided that the entry levels to each band of tax are appropriate. Other measures proposed by the CCAB-I include    Leave Employer’s PRSI unchanged to remove barriers to employment creation. Overhaul and simplify the R&D credit to make it more accessible to SMEs. Reform the discriminative tax treatment of service companies if Ireland is serious about encouraging the prosperity of indigenous businesses.  Avoid any measures which diminish the already modest capital tax reliefs available to Irish entrepreneurs.  To encourage FDI and competitiveness, Section 110 companies should be allowed to deduct withholding taxes suffered on the receipt of distributions or interest received.  Pension auto-enrolment incentives should not disturb established tax reliefs for pension contributions.  A more flexible Tax-Saver Commuter ticket should be introduced to match the hybrid working model that has emerged for certain workers. ENDS Issued by Chartered Accountants Ireland on behalf of the Consultative Committee of Accountancy Bodies-Ireland (CCAB-I). Read the submission in full here.  For more information Jill Farrelly  PR & Communications Manager   Chartered Accountants Ireland  About the Consultative Committee of Accountancy Bodies-Ireland (CCAB-I) The Consultative Committee of Accountancy Bodies-Ireland is the representative committee for the main accountancy bodies in Ireland. It comprises Chartered Accountants Ireland, the Association of Chartered Certified Accountants, the Institute of Certified Public Accountants in Ireland, and the Chartered Institute of Management Accountants which combine to represent over 50,000 professional regulated accountants in Ireland.  

Jun 23, 2022
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Tax UK
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UK Autumn Budget 2021 tinkers at the edges

Today’s Autumn Budget tinkered at the edges of the UK tax regime with announcements on the annual investment allowance limit, the new residential property developers tax, R&D tax relief, creative sector reliefs and various duties. Northern Ireland specific matters are also featured in today’s announcements. We also understand that the Government will bring forward a further set of tax administration and maintenance announcements later in the autumn. This follows a similar set of announcements on 23 March 2021 after the Spring Budget. There were no changes to capital gains tax (“CGT”) rates despite the Office of Tax Simplification’s (“OTS”) November 2020 report nor did any changes on inheritance tax materialise as potentially expected following another OTS review. Green taxes also did not feature on the day and there were no tax increases in other areas. However readers are reminded of the changes to national insurance and dividend tax rates announced last month which will take effect from April 2022. Annual investment allowance limit At the Spring Budget the Chancellor confirmed that the annual investment allowance limit for expenditure on plant and machinery and integral features would remain at £1 million until 31 December 2021 after which it would fall to £200,000.  Today’s Autumn Budget announced that there will be no reduction from 1 January 2022 and that the limit will remain at £1 million until 31 March 2023. It should be noted that the AIA is available to both companies and unincorporated businesses however the super-deduction and 50% first year allowance announced at the Spring Budget which are available until 31 March 2023 are only available to companies. Residential property developer tax More information was provided on the new residential property developers tax (“RPDT”) announced in February 2021 for which draft legislation was published last month. The tax will be charged at 4 percent on profits exceeding an annual allowance of £25 million. The RPDT applies to profits arising in accounting periods ending on or after 1 April 2022. R&D tax relief Following consultation and as recommended by this Institute, the categories of qualifying expenditure for R&D tax relief purposes are to be expanded to include data and cloud costs. The budget documents also confirm that reforms will be implemented “to more effectively capture the benefits of R&D funded by the reliefs through refocusing support towards innovation in the UK, and to target abuse and improve compliance.” The Chancellor’s speech referred to this as focusing R&D tax reliefs on domestic activity taking place in the UK. These changes will be legislated for in Finance Bill 2022/23 and will take effect from April 2023. Further details of these changes and next steps will be set out as part of the Government’s further tax administration and maintenance announcements later in the autumn. Creative sector reliefs  A number of changes were announced to the various creative sector tax reliefs. The museums, galleries and exhibitions tax relief (“MGETR”) which had a sunset clause of 31 March 2022 is now extended a further two years and will now end on 31 March 2024. From 27 October 2021, the headline rates of relief for theatre tax relief (“TTR”), orchestra tax relief (“OTR”) and MGETR will temporarily increase from 20 percent (for non-touring productions) and 25 percent (for touring productions) to 45 percent and 50 percent, respectively. From 1 April 2023, the rates will be reduced to 30 percent and 35 percent and will return to 20 percent and 25 percent on 1 April 2024. For MGETR, the relief will expire on 1 April 2024 and no expenditure from this date will be eligible for relief. Also from 27 October 2021, OTR rates will temporarily increase from 25 percent to 50 percent, reducing to 35 percent from 1 April 2023 and returning to 25 percent on 1 April 2024. And from 1 April 2022, “changes will be made to better target MGETR, TTR and OTR and ensure that they continue to be safeguarded from abuse.” Cross-border group relief Now that the UK has left the EU, Finance Bill 2021/22 will abolish cross-border group relief and other related loss reliefs from 27 October 2021. These reliefs were introduced as a result of the CJEU case Marks and Spencer v Halsey which is heralded as being responsible for the introduction of cross-border group relief in various countries across the EU including the UK which introduced its provisions in Finance Act 2006. CGT UK residential property disposals The time limit for making a CGT return and the associated CGT payment on a disposal of UK land and property is now extended from 30 days to 60 days. This takes into consideration feedback from stakeholders, including this Institute, in respect of problems experienced with the 30 day reporting and payment system. This means that taxpayers with a completion date on or after 27 October 2021 now have 60 days to report and pay any tax due on the disposal The reporting and payment date remains at 30 days for transactions completed up to 27 October 2021. Additionally, changes have been made to the legislation to help clarify the mixed use property rules. This is to ensure that where a gain arises to UK residents in relation to a mixed use property, that only the portion of the gain that is the residential property gain is to be reported and paid in line with these deadlines.  More detail on the tax measures in today’s Budget will feature in Monday’s edition of Chartered Accountants Tax News. Further information on today’s announcements is also available on the HM Treasury and HMRC websites.  

Oct 27, 2021
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Tax RoI
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Update on expansion of the tax debt warehousing scheme

Revenue has provided the Institute with clarifications on a number of points related to the expanded debt warehousing scheme following the update provided by the Collector General’s Division to Chartered Accountants Ireland on how certain directors and employees with a “material interest” in their employer company will be allowed warehouse income tax liabilities relating to their Schedule E income from that company. Revenue confirmed that where the Schedule E liability has been warehoused as a result of section 997A TCA 1997, interest will not arise on the 2020 preliminary tax underpaid as a result of the Schedule E liability. In circumstances where the Schedule E (PAYE) liability will be warehoused, the taxpayer will avail of the warehousing interest rates. This is subject to the taxpayer continuing to satisfy the debt warehousing scheme requirements e.g., filing tax returns by the due date as they arise. See here for information on the debt warehousing scheme. Revenue confirmed that for preliminary tax 2021, the director may warehouse their Schedule E (PAYE) liability, the portion of which has been warehoused by the employer company, subject to meeting the conditions previously outlined i.e. where a director / employee has a “material interest” in the company that pays their emoluments, and section 997A TCA means the director / employee is not entitled to a credit for the tax deducted due to the company warehousing its PAYE (Employer) liabilities, and the director/employee does not satisfy the 25% reduction of income threshold to avail of income tax debt warehousing. Revenue also confirmed that directors who warehouse their Schedule E liability under the terms of the expanded warehousing scheme can avail of the extended filing date of 17 November 2021, where the return is filed via ROS and the non-Schedule E liability payment is made via ROS on or before 17 November 2021 For those who have already filed their 2020 Form 11, and wish to avail of the expanded warehousing scheme, Revenue advises that: Where a director has already filed their 2020 income tax return prior to the Budget Day announcement and the director satisfies the requirements as outlined to avail of debt warehousing for only their Schedule E (PAYE) liability which has been warehoused by the employer company, they may submit a request via MyEnquiries outlining that they wish to warehouse their Schedule E (PAYE) liability. The taxpayer should submit a request via MyEnquiries using the following pathway when submitting the notification: MyEnquiries – Select “Collector General’s” and More Specifically “General Query” The notification should outline the specific circumstances of the case and confirm that the taxpayer satisfies the conditions to avail of debt warehousing for their Schedule E (PAYE) liability which has been warehoused by the employer company. The notification must outline the amount of Schedule E (PAYE) liability which the taxpayer wishes to warehouse and must include confirmation that the non-Schedule E liability has been paid. The taxpayer must include the following declaration in the notification: “Although my income has not reduced by 25% when compared to 2019, I wish to warehouse my Schedule E (PAYE) liability in respect of the tax deducted from director emoluments as set out in my Income Tax return on the basis that I am restricted by Section 997A TCA 1997 from claiming credit for tax deducted from those emoluments as a result of my employer company warehousing their PAYE (Employer) liabilities.”

Oct 18, 2021
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Tax RoI
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Budget 2022 – Revenue summary

Revenue published its Budget 2022 summary, detailing the key measures in the Budget Statement of 12 October 2021. Revenue Summary

Oct 18, 2021
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Tax RoI
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VAT – Tourism rate and farmers flat rate scheme addition reduced

As signalled early this year, the reduced 9 percent VAT rate for the hospitality sector will remain in place until 31 August 2022. The Minister announced that a decrease in the farmers’ flat rate addition from the current 5.6 percent to 5.5 percent is warranted for the year 2022, following a review of macro-economic data. The flat-rate scheme compensates un-registered farmers for VAT incurred on their farming inputs.  

Oct 13, 2021
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Tax
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Corporation Tax

This year Minister Donohoe could not reaffirm his commitment to the 12.5 percent rate as the Government has taken the historic decision to join the global international tax agreement which will see the corporate tax rate increase to 15 precent for large multinational companies. The Budget measures announced today are aimed at supporting enterprise with the extension of tax relief for start-up companies and the introduction of a digital gaming tax credit. Also announced was the final transposition of the EU’s Anti-Tax Avoidance Directive (ATAD). Relief from tax for certain start-up companies The relief for certain start-up companies from corporation tax (Section 486C TCA 1997) is extended for a period of five years until 31 December 2026. The relief is granted by reducing corporation tax payable on the profits of the new trade and gains on the disposal of any assets used for the purposes of the new trade. The amount of relief available is directly linked to the amount of employers’ PRSI paid. During his speech, Minister Donohoe announced that in view of the challenges companies currently face in utilising the relief due to the impact that pandemic related supports have had on Employers’ PRSI payments, the relief will also be amended so that start-up companies will be able to avail of the relief for up to five years, in place of the current three years. Tax credit for digital gaming sector This new relief will support digital games development by companies by providing a refundable corporation tax credit for expenditure incurred on the design, production and testing of a digital game. The relief will be available at a rate of 32 percent, on eligible expenditure, up to a maximum limit of €25 million per project. There will also be a per project minimum spend requirement of €100,000. Relief will not be available for digital games produced mainly for the purposes of advertising or gambling. A claimant will not be allowed to qualify for additional relief under Section 481 TCA 1997 (Film Relief) or the Research and Development tax credit. A claim for the tax credit for digital games can only be made in respect of a digital game which has been issued with a cultural certificate from the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media. Full details will be published in the Finance Bill 2021 and will be implemented subject to commencement order because European State aid approval is required for the credit to be introduced. Interest Limitation Rules Budget 2022 confirmed the introduction of a new Interest Limitation Rule in line with Article 4 of the EU Anti-Tax Avoidance Directive (ATAD). For companies within the scope of these rules, this measure will place a limit on deductible interest expenses equivalent to 30 percent of EBITDA, commencing on or after 1 January 2022. Disallowed interest may be carried forward and may be deducted in future years if the company has sufficient interest capacity. A de-minimis rule will apply where net interest deductions are below €3 million, and exemptions will apply for standalone entities, legacy debt where the terms were agreed before 17 June 2016, and certain long-term infrastructure projects. Companies may operate the restriction on a single entity or local group basis, and certain group reliefs may apply where the Irish taxpayer is part of a consolidated worldwide group for accounting purposes. Full details of the measure will be contained in the Finance Bill. Anti-reverse hybrid rules Anti-reverse-hybrid rules in line with Article 9(a) ATAD are being introduced. This measure will bring certain tax transparent entities (such as partnerships) within the scope of Irish tax where the entity is 50 percent or more owned or controlled by entities resident in a jurisdiction that regard it as tax opaque and, as a result of this hybridity, double non-taxation occurs. Full details of the measure will be contained in the Finance Bill. International corporation tax reform The Irish Government has signed up to OECD proposals for a global minimum effective tax rate of 15 percent for multinationals with global revenues in excess of €750 million. Ireland has negotiated an effective minimum rate set at 15 percent instead of the original “at least” 15 percent proposal by the OECD and endorsed by the G7 in July this year. Ireland has also secured agreement that the 12.5 percent rate continues to apply to companies below the €750 million revenue threshold. The new rules are expected to be implemented as early as 2023. Bank levy (Stamp duty) The bank levy, which was due to expire in 2021, is being extended for one further year. It will apply to a reduced number of institutions, as, Ulster Bank Ireland DAC and KBC Bank Ireland plc are being excluded from its scope due to the fact that they are exiting the market. The banks to whom the levy will continue to apply to will not pay any more in 2022 than they did in 2021, thus explaining why the level collected will be in the region of €87 million.

Oct 12, 2021
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Tax RoI
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Farming measures

In addition to the announcement of a decrease in the farmers’ flat rate addition for VAT in 2022 (see VAT measures), stock relief under section 666 TCA 1997 is extended for a further three years and enhanced stock relief is extended for a further year. The young trained farmer stamp duty relief will also continue to the end of next year. Stock relief Section 666 TCA 1997 is being extended for a further three years. This section provides for stock relief at a rate of 25 percent of the amount by which the value of farm trading stock at the end of an accounting period exceeds the value of farm trading stock at the beginning of the accounting period. Section 667B TCA 1997, and Section 667C TCA 1997, which provide for, respectively, enhanced stock relief at a rate of 100 percent for young trained farmers; and at the rate of 50 percent for farmers who are partners in registered farm partnerships are both being extended for a further year. Young trained farmer stamp duty relief This measure extends the full relief from stamp duty on the conveyance of farm land available, which would normally be charged at 7.5 percent, to eligible young (i.e. not yet 35 years old) trained farmers, provided for under section 81AA SDCA 1999 to the end of 2022. As the enhanced stock relief measures for young trained farmers and farm partnerships and young trained farmer stamp duty relief are deemed to be a State Aid, which are allowable under the Agriculture Block Exemption Regulation, scheduled to expire on the 31 December 2022, the Minister is limited in extending these reliefs. However the Minister is hopeful, based on advised by the Department of Agriculture, that reliefs of this nature will continue to be considered an acceptable form of State aid under the terms of any revised regulation. As a result the Minister for Finance hopes to be able to provide for a further extension to these reliefs next year.

Oct 12, 2021
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Employment and Investment Incentive (EII) scheme

Following an assessment carried out by the Department of Finance earlier this year to consider how the EII scheme could be enhanced, the Minister for Finance announced both an extension and expansion of the EII scheme to the end of 2024. EII is a tax incentive which allows an individual investor to obtain income tax relief of up to 40 percent on investments for shares in certain companies up to certain limits each tax year. However, the 2014 revision of EU General Block Exemption Regulation (GBER) for State Aid significantly restricted the scope of the EII scheme and its effectiveness as a workable tax relief. During his speech, the Minister said that the EII scheme could be a real driver of investment in early-stage companies and high-potential start-ups, but recognised that the scheme “has yet to reach its potential”.   The Minister has therefore announced the extension of the scheme for a further three years, along with further modifications to the scheme. Following consultation with relevant stakeholders, the Minister announced his intention to open up the scheme to a wider range of investment funds in order to attract more investors into the scheme. It is also proposed to allow greater capacity for investors to redeem their capital without penalty - the so called 'capital redemption window' and to remove the rule that 30 percent of an investment in an EII company must be spent before relief can be claimed.  The 30 percent  requirement places a significant administrative burden on early-stage companies in tracking expenditure and it also reduces the attractiveness of EII schemes due to the lack of clarity on when the investor can claim tax relief.  The CCAB-I made a number of recommendations in its response to the public consultation on the EII scheme, including that a statement of qualification should be issued once an investment has been made in a qualifying company.  

Oct 12, 2021
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Tax RoI
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Employer’s PRSI

The weekly income threshold for the higher rate of employer’s PRSI increases to €410 following the announcement of an increase in the hourly minimum wage. The Government accepted the recommendations of the Low Pay Commission and announced an increase in the national minimum wage by 30 cent to €10.50 per hour, and the change follows a recommendation to ensure that the increase in the hourly minimum wage does not lead to work disincentives for workers, in particular those seeking to work full-time. The increase in the weekly income threshold for the higher rate of employer’s PRSI from €398 to €410  will take effect from 1 January 2022. 

Oct 12, 2021
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