Category Archives: Insights

Jobsplus is a government scheme where you can claim tax-free payments, for hiring a person, who has been on the live register for long periods.  It is available to all employers in the private sector. You can claim between €7,500 and €10,000 back over a 2 year period. The payment levels are: – Under 25 […]

It is no secret that we are in the midst of a rental crisis in Ireland. It has come to a stage where employers are offering their staff incentives to help them cope with the shortage of rental properties and the rising rents. Some employers offer a rent supplement, others offer a significant salary advance […]

I am considering selling my business or passing on to the next generation or some form of exit strategy from my business – What tax issues do I need to bear in mind? I am a business man in my 50’s. I have owned my business for many years and am now considering my options. […]

As the UK is set to leave the EU on the 29th March 2019 Irish companies which only have UK resident directors will be required to have a least one EEA resident director ( Section 137 Companies Act 2014) otherwise the companies will be in breach of the Companies Act. If it is impossible for an […]

What is available to new mothers and fathers, and what are the tax issues? With the introduction of paid parental leave for the first time in Budget 2019, now is a good time to recap on parents’ entitlements and potential tax issues associated with those entitlements. • The basic maternity leave entitlement for mothers is […]

With the festive season approaching, putting thought into tax issues may not be on many Santa lists. However, there may be several tax saving ideas that you are missing out on. The following is a list of ideas that you may consider implementing before the year end, and which may be of some benefit to […]

Self-employed individuals aged between 16 years & 66 with earnings of €5,000 or more per annum must pay Class S PRSI. This applies if you: are self-employed i.e. in business on your own account, for example a farmer, artist, professional person (doctors, dentists, solicitors etc.) or if you are in a partnership, have income from […]

If you are selling abroad over the internet you need to be familiar with the VAT rules relating to (a) the sale of goods and (b) the sale of services.   Sales of Goods Selling goods to businesses within the EU If you are selling goods to businesses in the EU, you can zero-rate supplies […]

As a sole Trader you may have a spouse/partner and/or other relatives involved in the business or practise in some manner, e.g. Accountant/Doctor whose spouse works as a receptionist and assistant in the practise. A spouse or civil partner working as an employee of a sole trader in return for Schedule E remuneration from the […]

Revenue officials regularly carry out prearranged and/or unannounced visits to business premises and may request to view a Register of Employees (or a certified copy of it) during such visits. An employer has a statutory obligation to keep and maintain a Register of Employees. A Register of Employees must contain the following information: The name, address […]