2025 Update: Irish Tax

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How has Finance Act 2024 affected your clients or business? This course examines the Act through four perspectives — personal, business, capital, and indirect taxes – equipping you to advise clients or colleagues with confidence.

£100 +VAT

4 CPD hours

120 days’ access

ireland-flag-svg
Use ACPD101 for 10% off any purchase.

2025 Update: Irish Tax

£100 +VAT

4 CPD hours 120 days’ access
Use ACPD101 for 10% off any purchase.

2025 Update: Irish Tax

This course is not currently available. To find out more, please get in touch.

This course will enable you to

  • Get to grips with the key tax updates for 2025
  • Understand the impact of changes to taxes relating to housing and pensions
  • Stay up to date with changes to SRCOP and tax credits
  • Appreciate the implications on businesses of key legislative changes including to R&D tax credit, interest limitation rules, and new corporation tax relief
  • Advise on changes to capital taxes including CAT agricultural relief, increase stamp duty and increases to CAT thresholds
  • Stay on top of changes to VAT, excise duties, and customs duties

About the course

2024 was an election year, and a lot of promises were made. So, it’s no surprise that Finance Act 2024 contained some big changes to tax legislation, attempting to address the problems facing farmers, renters, and small landlords, amongst others.

This course looks at these changes through four different lenses — personal, business, capital, and indirect taxes – equipping you to advise clients or colleagues with confidence. We distil the complex and wide-ranging legislation into its key points, giving you a comprehensive understanding of Finance Act 2024 and its impact across different demographics and institutions.

Contents

Personal taxes

Changes in personal tax
Income tax rates and credits
Universal Social Charge
Housing
Residential Zoned Land Tax
What’s new in pensions
Pensions
Small benefit exemption
Split-year treatment
Energy

Business taxes

Changes in business tax
Participation exemption
Research and development corporation tax credit
Pillar Two
The impact of Pillar Two
Start-up company relief
Relief for listing expenses
Amendments to interest limitation rules
Leases
Charities

Capital taxes

Changes in capital tax
Capital Acquisitions Tax thresholds
Interest-free loans
The effect on farmers
CAT agricultural relief
Retirement relief
Angel investor CGT relief
Stamp duty
Farming tax measures

Indirect taxes and other measures

Changes in VAT
Increased VAT registration thresholds
VAT rate changes
Farmer’s flat rate compensation
Management of EU alternative investment funds
Deduction for input VAT
Payment service providers
VAT rate clarification
The ViDA package
VAT in the Digital Age
E-liquid Products Tax
Tobacco products
Cider and perry
Betting duty changes

How it works

Author

Mairéad Hennessy

Mairéad Hennessy

Mairéad specialises in succession planning for SMEs and their owners, retirement planning, corporate structuring, inheritance tax, property transactions and VAT, through the tax practice she founded in 2016. Mairead represents CCAB-I on TALC (indirect taxes), which is the main forum for making representations between the Irish Revenue and practitioners on tax administration in Ireland.