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CIVIL PARTNERSHIP & COHABITATION ACT

The Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 came into effect on 1 January 2011. The Minister for Justice and Law Reform, Dermot Ahearn, T.D has noted that the changes required to introduce civil partnership into the tax and social welfare codes also come into effect from 1 January.  The relevant tax legislation is expected in the forthcoming Finance Bill.

REVENUE AUDITS

The Revenue Commissioners carried out more than 11,000 audits last year and almost 500,000 assurance checks. The chances of coming under the scrutiny of the taxman are unlikely to lessen in 2011 but significant changes should benefit businesses and the self-employed who have to undergo the rigours of an audit.

FINANCE BILL 2011

The Minister for Finance Brian Lenihan has today published the Finance Bill 2011. The Ministers speech and the Bill itself can be found here

A key provision of the Budget – the restriction of property based Capital Allowances has been deferred until ‘the next tax year’ pending the publication of an economic impact assessment of the changes. All that lobbying paid off!

POST BUDGET SEMINAR

Post Budget Seminar Wednesday 8th December 6.30pm Chamber of Commerce, Clare St, Dublin

We are co-hosting a post budget seminar with CPL on Wednesday evening to identify the financial and taxation changes impacting on IT professionals going into 2011. All welcome.

Further details here

PRSI INCENTIVE SCHEME

The aim of the Employees Job (PRSI) Incentive Scheme is to support job creation by exempting employers from liability to pay their share of PRSI contributions. The current rates of employer’s PRSI are 8.5% or 10.75% of the employee’s gross pay.

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