Budget 2024

The key takeaways to note from Budget 2024

Budget 2024 took place on 10 October 2023. Revenue’s Summary of Budget 2024 can be viewed here. Key measures announced in the Budget include: Income Tax The standard rate band is to be increased by €2,000 to €42,000. There will be proportionate increases for single-person child carers, married couples, and civil partners. Various other tax […]

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survivor's pension

Survivors Contributory Pension (SCP) – Here is all you need to know about Ireland’s unique survivor’s pension

Here is all you need to know about Ireland’s unique survivor’s pension. In the intricate world of welfare entitlements, there exists a fascinating provision that many may find surprising. In Ireland, divorced individuals can receive a survivor’s pension after their ex-spouse’s death, regardless of whether they have remarried. This unique provision is an Irish solution […]

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Puzzle to show heuristics

How managers can leverage the power of heuristics to speed up decision-making processes

Management shortcuts – here is how managers can leverage the power of heuristics to speed up decision-making processes. A heuristic is any approach to problem-solving that employs mental shortcuts to simplify a set of circumstances to quickly reach a reasonable conclusion or solution. Heuristics are part of how the human brain is wired. The brain […]

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Tax heaven on a typ writer

Tax season is here and these are the key tax filing dates to remember this October

TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT September 2023 14th October 2023 Professional Services Withholding Tax (PSWT) F30 September 2023 14th October 2023 PAYE/PRSI/USC/LPT Monthly Deductions September 2023 23rd October 2023 PAYE/PRSI/USC/LPT Quarterly deductions July – September 2023 23rd October 2023 Relevant Contracts Tax (RCT) RCT Monthly Return September 2023 […]

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Foreign money

Proposals for the participation exemption for foreign dividends

Here is all you need to know about the proposals for the participation exemption for foreign dividends. A Roadmap to the Introduction of a Participation Exemption to Irish Corporation Tax has been published, setting out a timeline for the introduction of a participation exemption with respect to foreign dividends and foreign branch profits. A public […]

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