Finance Bill 2000

Public bill · Government · Presented

Finance Bill 2000 changes Ireland’s tax system across income, business, property, investment, inheritance and gifts. It introduces a 22% standard income-tax rate and 44% higher rate, increases several allowances and reliefs, and provides extra support for widowed parents, carers, older people, people with disabilities and postgraduate students. It lowers corporation tax for certain smaller trading companies, increases the inheritance and gift-tax threshold for children to £300,000, and offers tax incentives for housing, urban renewal, farming, technology and communications. It also changes VAT, stamp duty and excise duties, including tobacco and fuel taxes, while giving Revenue stronger powers to inspect records, recover unpaid tax and publish details of certain tax settlements.

Formal long title

Bill entitled an Act to charge and impose certain duties of customs and inland revenue (including excise), to amend the law relating to customs and inland revenue (including excise) and to make further provisions in connection with finance

Last updated 23 April 2018