Finance Bill 2024

Public bill · Government · Presented

Lowers some taxes on workers and widens tax bands and credits from January 2025, while also giving more support for renters, carers, home energy and some employer benefits like small vouchers and electric-car charging. It changes reliefs for pensions and retirement savings, extends or reshapes supports for home buyers, farmers, charities, sports bodies and start-ups, and adds new rules for film, TV and certain business investments. It also raises some taxes and duties on things like cigarettes, betting, e-liquids, expensive homes, vacant homes and some land, and updates the rules for VAT, stamp duty, capital gains tax and Ireland’s international tax system.

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; to make provision for supports to employers and certain businesses and for that purpose to amend the Taxes Consolidation Act 1997, the Social Welfare Consolidation Act 2005, the Value-Added Tax Consolidation Act 2010 and Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020; and to provide for related matters.

Last updated 6 February 2025