• Service: Tax, Corporate and Business Tax, International Corporate Tax, Indirect Tax Services, Taxation Services to Individuals (excluding IES)
  • Type: KPMG information
  • Date: 10/28/2013

Budget 2014 

In this year’s budget speech, the Finance Minister announced a number of tax measures, including the further reduction in the transitory income tax bracket; the extension of the 15% part-time rules (i) by way of an increase to the limits and (ii) so as to incentivise the expansion of small businesses by allowing for a part-time self-employed individual to employ up to two part-time employees without losing the entitlement to claim the 15% rate; the introduction of a one-time exemption from duty (on the first €150,000 of the property’s value) for first-time buyers; the abolition of duty upon transfers by auction and the removal of duty upon transfers of property causa mortis to disabled individuals.


Our 2014 Budget summary can be found below.


Budget 2014 (PDF 0.43MB)

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