(October 24, 2014)
On October 23, 2014 the Finance Bill 2014 was published. Although called Finance Bill 2014, the Bill relates to Budget 2015.
It is the intention that the Finance Bill 2014 has completed its passage through the Irish Parliament no later than by December 31, 2014. The Finance Bill 2014 Dáil (lower house) Second Stage begins November 4, 2014.
The Finance Bill consists of the following 6 Parts:
- PART 1: Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax;
- PART 2: Excise;
- PART 3: Value-Added Tax;
- PART 4: Stamp Duties;
- PART 5: Capital Acquisitions Tax;
- PART 6: Miscellaneous.
For further information click here to be forwarded to an extensive press release as issued by the Irish Department of Finance (An Roinn Airgeadais), which will open in a new window.
For the Finance Bill 2014 as published on the website of the Irish Department of Finance click here. The Finance Bill 2014 will open in a new window.
For the Finance Bill 2014 Explanatory Memorandum as published on the website of the Irish Department of Finance click here. The Finance Bill 2014 Explanatory Memorandum will open in a new window.
Furthermore a List of Items is attached to the press release as issued by the Irish Department of Finance. Click here to be forwarded to this List of Items as published on the website of Irish Department of Finance, which will open in a new window.
For further information we also refer to our article from October 14, 2014 “Ireland – Budget 2015”.
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