In this Issue
Budget 2011
Income Tax Cut-off Points and Credits
Universal Social Charge
Reliefs Abolished with effect from 1 January 2011
Income Tax: Restriction of Reliefs
PRSI Changes
Tax on Savings
RCT
Corporation Tax
Property Incentive Reliefs
Pensions
Capital Acquisitions Tax (CAT) & Capital Gains Tax (CGT)
Business Expansion Scheme
Sundry
PM Services
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Sundry
  • A new tax incentive scheme is to be introduced to encourage taxpayers to invest in works that will improve the energy efficiency of their homes. Relief at the standard rate of income tax will be allowed on expenditure up to a maximum of €10,000 on a list of approved works.
  • The scheme of accelerated capital allowances for expenditure by companies on certain energy efficient equipment which was due to expire in 2011 has been extended to 2014.
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