Highlights

• 12.5% corporation tax rate remains cornerstone of economic polic
• Introduction of Special Assignee Relief Programme
• Enhancement of R&D tax credit regime targeted at SME’s
• Removal of Employer PRSI relief on pension contributions
• Increase in standard rate of VAT from 21% to 23%
• No change in income tax rates, bands, or credits
• No increase in employee PRSI or USC
• Increase in CGT, CAT and DIRT rates to 30%
• Stamp duty on non-residential property reduced to 2%