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Budget MagazineThe Sunday Business Post publishes a post-Budget analysis magazine after each Budget. Please click on the links below to read this content. Farming RELIEF ON THE DISSOLUTION OF FARM PARTNERSHIPS The Minister indicated his intention to introduce a new relief from capital gains tax on the dissolution of farm partnerships. more » Business taxation R&D TAX CREDIT REGIME BUDGETARY CHANGES In an effort to encourage increased expenditure on research and development (R&D), the base year against which qualifying incremental expenditure on R&D is measured is being fixed at 2003 for a further four years, until 2013. more » Indirect tax THE CONSTRUCTION SECTOR In an attempt to curb the amount of VAT lost as a result of sub contractors in the construction industry not remitting VAT charged to main contractors, a reverse charge is being introduced with effect from 1 September 2008. more » VAT on property The introduction of a new VAT on property regime with effect from1 July 2008 has been confirmed in Budget 2008. more » Incentive schemes FILM INVESTMENT The Minister announced that the current provision in relation to the S481 Film Relief, which was due to expire on 31December 2008, is to be extended for a further period of four years to 31December 2012. more » Environmental measures The Programme for Government has as an objective the introduction of a carbon tax within the lifetime of the Government. more » Stamp Duty RESIDENTIAL PROPERTY Minister Cowen has introduced a new stamp duty regime for residential property which he hopes will go some way to counteracting the current property slump. more » PRSI reforms fail to materialise A stated priority outlined in the Programme for Government is the reform of the Pay Related Social Insurance (PRSI) system. more » Much ado about nothing? What a difference a year makes. The pre-election Budget 2007 was framed in the context of unprecedented resources at the disposal of Minister for Finance, Brian Cowen TD. more » Cowen invests in clear-cut choices It was a Budget of choices. In his previous three budgets, Brian Cowen's job had been made relatively easy by surging tax revenues. This time, he faced a different picture, as the sharp drop in activity in the housing market slowed tax revenue growth, leaving less cash in the exchequer coffers. more » A colourful Budget? Much has been written in recent weeks about the changes in the global economic environment and the possible impact this would have on the Irish Budget, with a general air of pervasive gloom being felt. more » Investment properties: not just for Christmas The Minister did not announce any reprieve for the remaining tax-based property incentives that are due to expire on 31 July 2008 so the end of 2007 marks another milestone in the phasing out of such incentives. more » |
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