https___antuairisceoir.com_2013_10_19_teaghlaigh-na-heireann-agus-buisead-2014__1.xml
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A key element of this year’s Budget was a “Tax Package Building Business & Creating Jobs”. The tax elements of this Package include: Promoting Entrepreneurship - Capital Gains Tax (CGT) relief for reinvestment: This relief will apply where an individual makes an investment in assets for use in a new productive trading activity in the period 1 January 2014 to 31 December 2018 and subsequently disposes of this investment no earlier than three years after the date of investment. The commencement of this measure is subject to EU State Aid approval. The CGT payable on the disposal of this new investment will be reduced by the lower of: - the CGT paid by the individual on a previous disposal of assets in the period from 1 January 2010, and - 50% of the CGT due on the disposal of the new investment. - Start Your Own Business (SYOB): An exemption from income tax, up to a maximum of €40,000 income per annum, will be provided for a period of two years to individuals who set up a qualifying unincorporated business, having been unemployed for a period of at least 15 months prior to establishing the business. Stimulating Investment - Employment and Investment Incentive and High Earners’ Restriction: The initial 30% relief available for investments under the Employment and Investment Incentive, which has until now been subject to the High Earners’ Restriction, is being removed from the High Earners’ Restriction for investments made on or after 16 October 2013 and on or before 31 December 2016. - Stamp duty: Transfers of shares of companies listed on the Enterprise Securities Market (ESM) of the Irish Stock Exchange will be exempted from stamp duty (currently 1%). This is subject to a commencement order. Encouraging Innovation - R&D tax credit: Various amendments to the R&D tax credit were announced: - The limit on the amount of expenditure on R&D outsourced to third parties which can qualify for the R&D tax credit is being increased from 10% to 15%. - It was announced that it is intended that ultimately the base year will be phased out entirely over time. - The amount of expenditure eligible for the R&D tax credit on a full volume basis (without reference to the 2003 base year) is being increased from €200,000 to €300,000. - Some minor changes will be made to the “key employee” relief element of the R&D tax credit to remove some barriers to take-up. - The Department of Finance review of the R&D tax credit has been published here, together with a report prepared by Crowe Horwath on R&D Active Companies. Cash Flow - VAT cash receipts basis: The annual VAT cash receipts basis threshold is being increased from €1.25m to €2m with effect from 1 May 2014. Shadow Economy Issues - VAT measures: A number of VAT “anti-fraud” measures have been announced: - Business which have not paid for supplies (in full or part) within a six month period will be required to repay the VAT claimed on those supplies. - A “quick reaction mechanism” will be introduced to allow Revenue to apply an emergency and temporary reverse-charge measure to certain goods or services to address “sudden and massive VAT fraud”. - Provision will be made to allow Revenue issue a notice requiring businesses to procure specific information in circumstances where it has reasonable grounds for believing that the records specified might assist in identifying VAT fraud. Tourism and Hospitality Sector - VAT 9% rate: The reduced rate of 9% VAT for tourism-related goods and services is being retained. - Air Travel Tax: The rate of the Air Travel Tax will be reduced to 0% from 1 April 2014. Construction and Building Sector - Living City Initiative: The “Living City” urban regeneration initiative is being extended to include residential properties constructed up to and including 1914 and certain areas of the cities of Cork, Galway, Kilkenny and Dublin. This measure is subject to EU State Aid approval. An Indecon Cost-Benefit Analysis of the Living City Initiative was also published with the Budget. - Home Renovation Incentive: A new Home Renovation Incentive scheme is being introduced. Homeowners who carry out renovation and improvement work on their principal private residence in 2014 and 2015 will be able to avail of an income tax credit of 13.5% on qualifying expenditure. Relief will be available on qualifying expenditure over €5,000 up to a maximum of €30,000. Work qualifying for relief includes building extensions, window fitting, plumbing, tiling and plastering carried on by tax compliant builders. The credit will be split over the two years following the year in which the work is carried out. Revenue guidance published this evening states that the home owner must be LPT compliant to avail of the credit. - CGT Relief on property investment: The incentive relief from CGT (in respect of the first 7 years of ownership) for properties purchased between 7 December 2011 and 31 December 2013 (introduced in Budget and Finance Act 2012) is being extended to include properties bought up to 31 December 2014. Farming, Agriculture and Food Sector - VAT flat-rate addition: The farmers’ flat-rate addition is being increased from 4.8% to 5% with effect from 1 January 2014. - CGT retirement relief: CGT retirement relief is being extended to disposals of leased farmland in circumstances where, among other conditions, the land is leased under a minimum lease of 5 years, and the subsequent disposal of the farmland is to a person other than a child of the individual disposing of the land. - Young Trained Farmers: The eligibility for Young Trained Farmers relief is being extended by adding three more qualifying courses to the list of relevant qualifications required for the 100% rate of stock relief and for the Stamp Duty relief for the purchase of agricultural properties. - Review of farmer taxation: The Department of Finance and the Department of Agriculture, Forestry and the Marine will conduct an independent review of the agri-food and fishery sector in 2014 “to ensure that tax reliefs are focused on those areas where they are needed most”. Film industry - Eligible individuals: The definition of “eligible individual” (i.e. an individual employed on the production of a qualifying film) is being extended to include non-EU individuals, in conjunction with the introduction of a withholding tax. This measure is subject to EU State Aid approval and a commencement order. The start date of the new Film Relief scheme (announced in Budget 2013) is being brought forward from 2016 to 2015. Other Budget Measures Income Tax/USC/PRSI No changes were announced in the rates or bands for income tax, Universal Social Charge or Employee PRSI. Tax credit changes The One-Parent Family tax credit is to be replaced with a new Single Person Child Carer Tax Credit from 1 January 2014. The amount of the credit will not change but the new credit will only be available to the principal carer of the child. The current credit is available where the child resides with the parent during the whole or part of the tax year. From 16 October 2013, the amount of medical insurance premiums which can qualify for relief at 20% will be capped at €1,000 per adult insured and €500 for a child. No tax relief will be available on any excess over these amounts. No changes to the other basic income tax credits were announced. Top slicing relief abolished Top slicing relief on ex-gratia payments of €200,000 or more was abolished in Budget 2013. The Minister now proposes to abolish the relief entirely for all ex-gratia lump sum payments from 1 January 2014. Application of the High Earners’ Restriction Capital allowances and losses on plant and machinery used in manufacturing trades claimed by passive investors will be included as a specified relief for the purposes of the Higher Earners’ Restriction. The Minister commented on Revenue’s report on their analysis of the application of the High Earners Restriction in 2011. The report has shown that the effective tax rate for different categories of high earners is around 30% to 40% following the application of the restriction. This confirms that the restriction is working to improve the balance between tax equity in relation to those on high incomes whilst maintaining the incentive effect of the various tax reliefs introduced to achieve a particular public good. The EIIS changes and the High Earners’ Restriction are dealt with above. DIRT and Exit taxes – rate increase to 41% The DIRT rate will increase from 33% to 41% from 1 January 2014. The exit tax rate that applies to life assurance policies and investment funds will also increase to 41%. This same rate will apply whether the payment is made annually or more frequently. Relief on loans to invest in a partnership being phased out Tax relief for interest on loans used to acquire an interest in a partnership (section 253 TCA 1997) is to be phased out over 4 years. There will be no relief for new loans taken out from today 15 October 2013. Those claiming relief currently will be able to claim relief until 1 January 2017. However, relief will be only available on a reducing basis, i.e. 75% in 2014, 50% in 2015, 25% in 2016. This restriction will not apply to certain farm partnerships. Pensions Tax relief will continue to be available at the marginal rate for pension contributions. The Minister announced in last year’s Budget that from 2014 tax relief will not be available for pension schemes providing over €60,000 in annual income. To achieve this, the Standard Fund Threshold (SFT) is being reduced from €2.3 million to €2 million from 1 January 2014. Individuals with pension rights in excess of this new lower limit on 1 January will be able to claim a Personal Fund Threshold (PFT) subject to a maximum of €2.3 million. To improve the equity of the regime between Defined Benefit (DB) and Defined Contribution (DC) pension arrangements following this change the Minister is replacing the current single valuation factor of 20, used to place a capital value on Defined benefit pension entitlements with a range of higher factors. These factors will vary depending on the age on when the pension is drawn down. Foreign Direct Investment Minister Noonan emphasised again Ireland’s commitment to the 12.5% corporate tax rate. “We are 100% committed to the 12.5% corporation tax rate. This will not change.” He also announced today the publication of an “International Tax Strategy Statement” Reform of the Appeals Process The Minister has announced that a reform of the Appeal Commissioners is to be introduced in 2014. This has been a key representations issue for the Institute for some time and we welcome this reform. VAT There will be no increases in the VAT rates in 2014. A number of VAT anti-fraud measures have been introduced. These are outlined under Shadow Economy Issues above. Stamp duty Banking levy introduced A levy on the banking sector is being introduced to apply for the period 2014 to 2016. The Minister said that the contribution from each institution will be broadly based on the amount of tax paid on deposit interest in 2011. Full details on how the levy operates will be detailed in the Finance Bill. In tandem with the above the Minister is removing the restriction on the use of deferred tax assets for NAMA losses. Pension levy The current 0.6% levy on pension fund assets, introduced to fund the 2011 Jobs Initiative, is to increase to 0.75% in 2014. This levy will be abolished from 31 December 2014 but an additional levy of 0.15% on pension funds will be introduced in its place. This additional levy is intended to further fund the Jobs Initiative and to make provision for potential liabilities arising from pension fund difficulties. Miscellaneous - Excise duties on tobacco and alcohol will increase from midnight Budget night. There will be no increase in the excise duty on petrol, diesel or home heating oil and gas. - Revenue powers in relation to the shadow economy in the mineral oil and alcohol product sectors are being enhanced. - Lump sum payments to those individuals who worked in the Magdalene laundries will be tax exempt.
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Buiséad 2014 – Pointí Dearfacha agus Diúltacha ar aon do theaghlaigh, anailís le Seán Mícheál Ó Donnchadha Bhí rudaí maithe agus olc do theaghlaigh sa bhuiséad seo. Ní raibh aon ghearradh siar ar liúntas leanaí agus beidh páistí fé cúig bhliana d’aois i dteideal cuairt a thabhairt ar an ndoctúr saor in aisce. Níl aon mhéadú ar cháin ioncaim nó an muirear sóisialta uilíoch [universal social charge] ach beidh ar chlanna níos mó a íoc go dtí na Coimisinéirí Ioncaim an bhliain seo chughainn. Beidh bliain iomlán den Cháin Mhaoine Áitiúil dlite ón 1ú Eanáir 2014 do dhaoine a íocfaidh an cháin le hairgead tirim, seic, cárta creidmheasa agus cárta dochair[debit card]. Ciallóidh sé seo go mbeidh ar ghnáth- chlanna €300 a íoc i mhí Eanáir 2014, díreach tar éis costais na Nollag a bheith íoctha acu. Tá an liúntas leanaí go an-tábhachtach do chlanna. Bhí gearrtha siar suntasach ar seo ó 2008 nua ba fhiú €166 an páiste don chéad dhá pháiste acu nach fiú ach €130 an páiste anois. Ciallaíonn sé seo go bhfuil €864 caillte cheana féin ag an gclann le dhá páiste. Tá an cinneadh seo tar éis poll mór a chur i mbuiséad an ghnáth teaghlach. Ní bheidh a fhios ag a lán daoine gur fógraíodh gearradh siad anuraidh ar an liúntas leanaí don tríú agus don cheathrú páiste ó €140 go dtí €130 agus beidh tionchar níos mó ag an gcinneadh seo ar theaghlaigh mhóra. Tá an sochar máithreachais [maternity benefit] á ghearradh ó mhí Eanáir seo chugainn. Tá an ráta níos airde ag teacht síos ó €262 go €230 le haghaidh seachtaine. Caillfidh máithreacha €832 thar an tréimhse 26 seachtaine lena n-íochtar é seo. Beidh tionchar ag an gcinneadh seo ar 8,000 ban agus tagann sé sna sála ar an gcinneadh an bliain seo cháite cáin a ghearradh ar shochar máithreachais. Cé gur bhain na hAirí ó Nuanáin agus Howlin ó chlanna thugadar faoiseamh freisin. Bainfidh 240,000 clanna tairbhe as an doctúr a bheith saor do pháistí fé cúig bliana d’aois. Caillfidh na daoine scothaosta an deontas méala de €850 [bereavement grant] agus tá an cháin choinneála ar ús taisce [D,I.R.T.] arduithe ó 33% go dtí 41%. Beidh árachas sóisialta pá-choibhneasta [PRSI] ag 4% le n-íoc freisin ar ús taisce. Ciallóidh sé seo go mbeidh cáin de 45% ar an ús a thuileann cuntais bhainc ag am go bhfuil an méid ús a thuileann cuntais bhainc an-íseal. Daoine thar seasca cúig bliana d’aois beidh díolúine acu ó cháin agus an cháin choinneála ar ús taisce san áireamh má tá a n-oll-ioncaim fé €18,000 má tá siad singil agus €36,000 do lánúin phósta. Caillfidh 35,000 daoine ós cionn seachtó bliana d’aois an cárta leighis mar tá an tairseach ioncaim lena mbeidís i dteideal cárta leighis laghduithe ó €1,200 go €900 in aghaidh na seachtaine do lánúin phósta agus ó €600 go €500 do dhuine singil. D’fhearfadh siad bheith i dteideal cárta leighis do sheirbhís dochtúir teaghlaigh áfach. Tá an táille oidis [prescription charge] do dhaoine le cárta leighis méaduithe ó €1.50 go dtí €2.50.Tá cárta leighis ag 1.89 milliún daoine nó 40% den daonra iomlán. Cosnaíonn na cártaí leighis seo €2 billiúin in aghaidh na bliana agus d’fhógair an Aire beartais Dé Máirt chun an figiúr a laghdú. D’fheadfadh 22,000 daoine ata tar éis post a fháil agus a raibh cead acu an cárta leighis a chóiméad ar feadh trí bliana fadó an carta leigheas a chailliúint anois. Beidh ar Fheidhmeannas na Seirbhísí Sláinte [FSS] sabháilt de €113 milliún a dhéanamh trí athbhreithniú a dhéanamh ar theidlíocht daoine do chártaí leighis agus d’fheadfadh 100,000 eile cártaí leighis a chailliúint dá bharr an t-athbhreithniú seo. Leanfaidh an FSS leis an t-athbhreithniú leanúnach ar chártaí leighis lánroghnach [discretionary medical cards] atá daoine i dteideal leo toisc costas arda leighis de bharr galair tromchúiseacha cosúil leis an galar néarón luadrach[motor neuron disease]. Beidh costas breise ar árachas sláinte príobháideach mar tá an tAire tar éis an faoiseamh cánach a bhí ar fáil ag an ráta caighdeánach a laghdú go €1,000 do duine fásta agus €500 do pháiste. Dúirt an tAire nach gcuirfeadh é seo isteach ach ar dhaoine le polasaí an –chostasach acu dúirt lucht sláinte go mbeadh 90% de dhaoine thíos leis. D’fheadfadh clann costas breise de €150 a íoc dé bharr an t-athrú seo. Beidh ar chomhlachtaí árachais €30 milliúin bhreise a íoc le haghaidh costais leapacha príobháideacha in ospidéil poiblí agus gach seans go a-aistreoidh siad na costais seo go dtí na daoine atá ag íoc árachais sláinte príobháideach. Is mór an tubaiste é seo go mór mór do dhaoine scothaosta atá ar ioncaim seasta [fixed income]mar tá costas an t-árachas sláinte tar éis a dhúbailt le dhá bhliain anuas. Cosnóidh picéad toitíní agus pionta beorach 10c níos mó agus buidéal fíona 50c níos mó mar bharr ar €1 níos mó an bliain seo chaite. Ach ní cosnóidh an gluaisteán níos mó. Níor ardaíodh an dleacht mháil [excise duty] ar pheitreal ná díosal agus níl aon athrú ar mhótarcháin. Níl aon athrú freisin ar chostas breosla don téamh lárnach, rud as bhíonn an-tábhachtach do theaghlaigh tar éis na harduithe móra le cúpla bhliain anuas. Tá deireadh a chur leis an scéim fordheontas do ús morgáiste do 13,000 daoine a bhfuil a chuid mhorgáistí i riaráistí. Ní cheadófaí aon fhórdheontaisí do dhaoine nua ó Eanáir 2014 ó Oifigigh Leasa Sóisialaigh agus tá siad chun an scéim do dhaoine eile a laghdú thar tréimhse ceithre bliana. Bhí díomá ar chlanna gur bhris an tAire a gheallúint go mbeadh deireadh leis an tobhach ar phinsin phríobháideacha i 2013 ach beidh tobhach méadaithe ó 0.6% go 0.75% i 2014 agus leanfaidh an tobhach ag 0.15% i 2015. Lucht Gnó Spreagtha le 50,000 Postanna a Chrúthú i 2014. Dúirt an tÁire Fiontair Richard Bruton go gcrúthófar 50,000 postanna an bhliain seo cughainn le tachú ón Roinn Post Fiontar agus Nuálaíochta.Crúthóidh comhlachtaí coimthíocha 12,000 post le tacaíocht Ón Údarás Forbartha Tionscail [IDA].Crúthóidh comhlachtaí Éireannacha 12,000 eile le tacaíocht ó Fhiontraíocht Éireann[Enterprise Ireland]. Tá sé a thuar go gcruthóidh an 24,000 postanna seo suas le 20,000 postanna eile i seirbhísí tacaíochta. Cuirfidh comhlachtaí beaga 4,500 postanna ar fáil le tacaíocht ó na Boird Fiontair Contae[County Enterprise Boards-C.E.Bs.] agus na hOifigh Fiontair Áitiúla[Local Enterprise Offices-LEOs]. Tá a lán beartais sa bhuiséad chun fiontar agus fostaíocht a spreagadh mar a mhíneofar thíos san alt seo. Tús le do Ghnó Féin (TGF) Soláthrófar díolúine ó Cháin Ioncaim suas go huasmhéid €40,000 sa bhliain ar feadh tréimhse dhá bhliain, do phearsana aonair a bhunaíonn ghnó neamhchorpraithe cáilitheach, ar daoine iad a bhí dífhostaithe ar feadh tréimhse 15 mhí ar a laghad roimh an ngnó a bhunú. Méadú ar Thairseach CBL do Chuntasaíocht Airgid Thirim Tá an bliantúil CBL do bhonn na bhfáltas airgid thirim le haghaidh gnóthais bheaga go meánmheide á mhéadú ó €1.25 milliún go €2 milliún le héifeacht ón 1 Bealtaine 2014. Cuideoidh an t-athrú seo leis na gnónna sin i réimse an-tábhachtach an tsreafa airgid[cash flow] agus laghdóidh sé ar an riarachán. Ní bheidh ar comhlachtaí beaga fé bhun láimhdeachas [turnover] €2 milliun an Cháin Bhreisluacha a íoc go dtí go n-íocfar iad seachas nuair a chuireann siad sonrasc [invoice] chuig féichiúnaí [debtor]. An ráta Cáin Breis Luacha[CBL] laghdaithe a choinneáil Tá an ráta CBL laghdaithe 9%, a tugadh isteach in 2011 mar chuid de Thionscnamh Post an Rialtais do sheirbhísí a bhaineann leis an turasóireacht ceaptha dul ar ais chuig 13.5% ar an 31 Nollaig, 2013. Coinneofar an ráta CBL 9%. Faoiseamh fiontraíochta Cáin Ghnóchan Caiptiúil [CGC] Tá dreasacht CGC á tabhairt isteach d’fhonn fiontraithe a spreagadh (go háirithe fiontraithe srathacha-“serial” entrepreneurs) chun infheistiú agus athinfheistiú a dhéanamh i sócmhainní a úsáidtear i ngníomhaíochtaí trádála táirgiúla nua. Beidh feidhm ag an mbeart seo i gcás go ndéanfaidh pearsa aonair, a mbeidh cáin ghnóchán caipitiúil íoctha aige nó aici ar dhiúscairt sócmhainní,[disposal of assets] infheistíochtaí i ngnó nua sa tréimhse 1 Eanáir 2014 go 31 Nollaig 2018 agus go ndiúscróidh sé nó sí an infheistíocht sin tráth nach luaithe ná trí bliana tar éis dháta na hinfheistíochta. Laghdófar an CGC is iníoctha ar dhiúscairt na hinfheistíochta nua den mhéid is ísle díobh seo: (i) an CGC a bheidh íoctha ag an bpearsa aonair ar dhiúscairt sócmhainní roimhe sin sa tréimhse ón 1 Eanáir 2010 agus (ii) 50% den CGC a bheidh dlite ar dhiúscairt na hinfheistíochta nua. Tá tosach an bhirt seo faoi réir cead a fhái ón AE I leith Cabhair Stáit. CREIDMHEAS CÁNACH T&F [Research & Development Tax Credit] Athbhreithníodh an réisím Creidmheasa Cánach Taighde & Forbartha (‘T&F’) le linn 2013. D’ullmhaigh an Roinn tuairsic mhionsonraithe atá le feiceáil ar Shuíomh Gréasáin an Bhuiséid. De thoradh an athbhreithnithe sin, tá roinnt athruithe á dtionscnamh: An Bhonnbhliain [Base Year] Foráladh le hAcht Airgeadais 2012 go mbainfeadh an chéad €100,000 tairbhe as an gcreidmheas cánach gan tagairt do bhonnbhliain 2003, agus méadaíodh an méid sin go dtí €200,000 le hAcht Airgeadais 2013. Tá an méid caiteachais a cheadaítear amhlaidh á mhéadú anois go dtí €300,000. Seachfhoinsiú [Outsourcing] Tá an méid caiteachais ar Thaighde agus Forbairt (T&F) atá seachfhoinsithe chuig tríú páirtithe agus a cheadaítear a cháiliú le haghaidh creidmheasa teoranta do 10% den chaiteachas iomlán ar T&F a cháilíonn don chreidmheas in aon bhliain ar leith. Tá an teorainn seo á méadú ó 10% go 15% Fostaí ríthábhachtach [Key Employee] Ó 2012, aon chuideachta a bhfuil teideal aici chuig an gCreidmheas Cánach T&F, féadfaidh sí cuid den chreidmheas a ghéilleadh chuig fostaithe dá bhfreagraíonn an míniú ar ‘fostaí ríthábhachtach’. Faoi réir coinníollacha áirithe, féadfaidh an fostaí sochar an creidmheasa cánach a úsáid chun a ndliteanas cánach ioncaim féin a laghdú. Tá leasuithe á ndéanamh ar an ngné seo den scéim chun deireadh a chur le roinnt bacainní atá ann ar dhaoine á nglacadh. Díolúine d’aistrithe scaireanna atá liostaithe ar Mhargadh Urrús Fiontraíochta Stocmhalartán na hÉireann. [Enterprise Securities Market- ESM] Is é atá sa Mhargadh Urrús Fiontraíochta (MUS) margadh Stoclmhalartán na hÉireann do chuideachtaí fáis. Dearadh go speisialta é chun fónamh go riachtanais chistiúcháin cuideachtaí sna tráthanna is luaithe dá gcuid forbartha. Beidh aistrithe na scaireanna sin díolmhaithe ó Dhleacht Stampa ar aistrithe scaireanna (1% ar scaireanna eile). Dreasacht Athchóirithe Tí (DAT) [Home Renovation Incentive-HRI] Tá scéim faoisimh cánach le haghaidh athchóiriú tí á tabhairt isteach ar feadh tréimhse dhá bhliain. Beidh an úinéir tí in ann an cháin bhreisluacha de 13.5% a fháil ar áis ó na Coimisinéirí Ioncaim ar suimeanna idir €5,000 agus €30,000 a chaithfear ar athchóiriú nó síneadh ar a phríomháit chónaithe phríobháideach [principle private residence] ag tógálaithe cláraithe agus a chríochnaítear i 2014 agus 2015. An Ghníomhaireacht Náisiúnta um Bainistíocht Sócmhainní [The National Assets Management Agency-NAMA] Tá NAMA chun 4,500 teach a thógaint i Baile Átha Cliath.