Budget 2021 Tax Strategy Group papers
The Tax Strategy Group papers for Budget 2021 were recently published. The income tax papers include a review of the tax treatment of flat-rate employment expenses, trade union subscriptions and professional subscription fees. The corporation tax papers provide an update on Ireland’s Corporation Tax Roadmap. Budget options for self-employed PRSI contributions and carbon tax are explored. Options to restructure VAT rates are also set out along with a paper dedicated to Brexit readiness.
The Tax Strategy Group is not a decision-making body and the papers produced are simply a list of options and issues to be considered in the Budgetary process. All twelve papers can be accessed on the Department of Finance’s website.