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Finance Bill 2015

 

Finance Bill 2015 was published on 22 October 2015. The Bill seeks to give effect to the tax measures announced in Budget 2016 and various other tax measures.

The Bill was signed into law on 23 December 2015. The signed Finance Act has not yet been published but the final Bill, as passed by Dail Eireann on 22 November 2015, can be found below.

Irish Tax Institute Analysis

Read the Institute’s analysis on the various Finance Act measures;

TaxFax: Committee Stage Amendments – view here

Special TaxFax: Finance Bill 2015 – view here 

Special TaxFax: Budget 2016 – view here 

Department of Finance and Revenue Links

Access the various Finance Bill documentation;

Finance Act 2015 - view here

Committee Stage amendments – view here 

Finance Bill 2015 as initiated – view here 

Finance Bill Explanatory memo – view here 

Finance Bill Appendix - view here 

Department of Finance press release – view here

Finance Bill 2015 Nationwide Tour

Dates: Wednesday 2 December - Thursday 10 December 2015

Venues: 
Mullingar, Sligo, Galway, Limerick, Cork, Waterford, Dublin & Online

Price:
 €195 including a copy of FINAK: Finance Act 2015 Explained

Online Price: 
€165 including a copy of FINAK: Finance Act 2015 Explained

CPD:
 3 hours

For more information, download the booking form

Please contact jmurphy@taxinstitute.ie for further information or to book this event.

Revenue Guidance on Finance Act Measures

Revenue has issued various guidance on the Finance Act measures which can be accessed below;

Country-by-Country Reporting regulations - view here

eBrief 123/15: VAT Reverse Charge on Gas, Electricity, Gas and Electricity Certificates - view here 

eBrief 121/15: Finance Act 2015 VAT Notes for Guidance - view here 

eBrief 117/15: The application of RCT to relevant operations carried out in designated areas of the Continental Shelf - view here 

eBrief 116/15: Earned Income Tax Credit - view here 

eBrief 114/15: Employment and Investment Incentive (EII) FAQ - view here 

eBrief 106/15: Effective date of increase in threshold re CGT clearance certificates - view here 

We are also expecting Revenue to issue further guidance on the two significant corporate tax measures introduced in the Finance Act, namely Country-by-Country Reporting and the Knowledge Development Box. A copy of this guidance will be published on this webpage once available.