Finance Bill 2012

Public bill · Government · Presented

Finance Bill 2012 raises or changes several taxes, including the Universal Social Charge, capital gains tax, inheritance tax, VAT, carbon taxes, tobacco duties and stamp duty on non-residential property. It increases some reliefs, including for research and development, mortgages, education, start-up companies and certain farmers, while tightening rules on tax avoidance, property tax incentives, pensions and fuel trading. It also modernises Revenue reporting and enforcement, introduces fuller self-assessment of tax, and supports measures such as emissions trading, renewable energy and investment in Irish businesses.

Formal long title

Bill entitled an Act to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance including the regulation of customs

Last updated 28 January 2020