Budget 2022
Budget 2022 includes measures which continue to support the economy after the fallout from COVID-19 while new measures are being introduced to address climate change.
EisnerAmper Ireland summarises key measures included in Budget 2022 across the following four areas:
- Employment & Personal Tax Measures;
- Corporate & Enterprise Measures;
- Indirect Taxes Measures; and
- Other Measures.
1. Employment & Personal Tax Measures
Income Tax, USC and PRSI
- The standard rate band for Income Tax is being increased by €1,500 in 2022 from €35,300 to €36,800 for a single person and from €44,300 to €45,800 for married couples / civil partners with one earner.
- The Personal Tax Credit, Employee Tax Credit and Earned Income Tax Credit have all been increased by €50 from €1,650 to €1,700.
- The Sea-going Naval Personnel Tax Credit which was introduced in 2020 has been extended until 31 December 2022.
- The reduced rate of USC for medical card holders and people aged 70 and above whose income is €60,000 or less has been extended for another year until 31 December 2022.
- Due to an increase in the National Minimum Wage from €10.20 to €10.50 per hour on 1 January 2022, the threshold for the 2% rate of USC has increased from €20,687 to €21,295. This is to prevent full-time workers on minimum wage from paying USC at the top rates.
- The weekly threshold for the higher rate of Employer’s PRSI has been increased from €398 to €410.
- The BIK exemption for battery electric vehicles will be extended to 2025 with a tapering effect on the vehicle value. This measure will take effect from 2023. For BIK purposes, the original market value of an electric vehicle will be reduced to €35,000 for 2023; €20,000 for 2024; and €10,000 for 2025.
Working from Home Deduction
- Taxpayers who work remotely will be allowed to claim an Income Tax deduction of 30% of the cost of heat, electricity and broadband incurred on days spent working from home.
Electricity Micro-generation
- Households who sell residual electricity that they generate back to the grid will be allowed a €200 tax disregard on their personal income.
Employment Wage Subsidy Scheme (“EWSS”)
- The EWSS will be extended until 30 April 2022 in a graduated form.
- There will be no change to EWSS for the months of October and November 2021.
- Businesses availing of the EWSS on the 31st of December 2021 can continue to be supported until the 30th of April 2022:
- from December 2021 to February 2022, the original two-rate structure of €151.50 and €203 will apply;
- for March and April 2022, a flat rate subsidy of €100 will be put in place.
- The reduced rate of Employers’ PRSI will not apply for March – April 2022.
- The scheme will close to new employers from 1 January 2022.
Taxation of International Flight Crew
- An amendment will be introduced in the Finance Bill to exclude non-resident flight crew from Irish Income Tax where certain conditions are satisfied. The details will be provided in Finance Bill 2021.
Pre-letting Rental Expenses
- The Finance Act 2017 introduced a provision which allowed a tax deduction against rental income for pre-letting expenses (expenditure that was incurred during the 12 months prior to being let after a vacant period). This provision was due to expire on 31 December 2021. Budget 2022 now extends the tax deductibility for pre-letting rental expenses to 31 December 2024.
2. Corporate & Enterprise Measures
New Corporation Tax credit for the digital gaming sector.
- Relief will be available as a refundable Corporation Tax credit at a rate of 32% on eligible expenditure (relating to the design and production of digital games) of up to a maximum limit of €25 million per project with a per project minimum spend requirement of €100,000.
Corporation Tax relief for certain start-up companies
- The relief will be amended to allow companies claim relief within their first five years of trading, an increase from the current three-year claim window.
Employment Investment Incentive (“EII”)
- The EII scheme is being extended to the end of 2024. Other provisions are being introduced with the aim to make the EII scheme more accessible – to open up the scheme to a wider range of funds and to make it easier for investors to redeem their capital without being subject to a penalty.
Headline Corporation Tax rate
- The Minister reiterated that agreement has been reached that the Irish headline Corporation Tax rate will increase to 15% (from 12.5%). However, the increased Corporation Tax rate will apply only to businesses with annual revenues exceeding €750m.
3. Indirect Taxes Measures
VAT
- The Minister has confirmed the reduced VAT rate of 9% for the hospitality sector will expire at end of August 2022 as previously suggested.
- The Minister also announced a change to the Farmers Flat Rate Scheme. There will be a decrease in the farmers’ flat rate addition from the current 5.6% to 5.5% in respect of 2022. The flat-rate scheme compensates un-registered farmers on an overall basis for VAT incurred on their farming inputs.
Vehicle Registration Tax (VRT)
- Budget 2022 introduced increases in the rates of VRT. From January 2022, the Minister said that a revised VRT table is being introduced. The 20 band table will remain with an increase in rates with a 1% increase for vehicles that fall between bands 9-12, a 2% increase for bands 13-15 and a 4% increase for bands 16-20.
Carbon Tax
- The Minister has confirmed that the Carbon Tax will increase by €7.50 from €33.50 to €41 per tonne of carbon dioxide emitted as flagged in the Finance Act 2020. The Finance Act 2020 provided for annual increments in the Carbon Tax of that amount every year out to 2030. This increase will be effective as of Budget night for auto fuels and 1 May 2022 for all other fuels.
Transfers of land to young trained farmers
- An extension to the Young Trained Farmer Stamp Duty relief was announced by the Minister. This measure means that full relief from Stamp Duty on the conveyance of farmland remains available to eligible young trained farmers to the end of 2022. In the context of this relief, the young trained farmer must be below the age of 35. This relief represents a 7.5% Stamp Duty saving.
4. Other Measures
Warehousing of Tax Liabilities
- Previously, company owners who had a material interest in their company were restricted from availing of the warehousing of debt provisions for employment income from that company. The provisions relating to warehousing of debt were introduced on account of COVID-19 and were effectively a deferral of certain tax liabilities.
- Budget 2022 now allows for such self-assessed income tax-payers who have that material interest in the company to warehouse Income Tax liabilities relating to the employment income from that company.
Help to Buy Scheme
- This scheme was due to cease on 31 December 2021. Budget 2022 now extends that relief to 31 December 2022 and provides that the enhanced relief will be available.
Accelerated Capital Allowances
- The Accelerated Capital Allowance scheme for Energy Efficient Equipment is being amended to exclude equipment directly operated by fossil fuels from qualifying for the scheme.
- The Accelerated Capital Allowance scheme for Gas Vehicles and Refuelling Equipment allows an accelerated deduction when businesses invest in vehicles powered by natural gas /biogas and related refuelling equipment. The scheme is being extended to the end of 2024 and is being amended to include hydrogen powered vehicles and refuelling equipment.
Anti-Tax Avoidance Measures
- Budget 2022 introduced a new rule in relation to interest limitation. This will limit deductible interest expenses to 30% of EBITDA for companies falling within the scope of the measure. Disallowed interest may be carried forward and may be deducted in future years if the company has sufficient interest capacity.
- Also introduced are new anti-reverse-hybrid rules. These rules may bring certain tax transparent entities (such as partnerships) within the scope of Irish tax where the entity is 50% or more owned/controlled by entities resident in a jurisdiction where a non-aligned tax treatment would cause a double non-taxation to occur.
How EisnerAmper Ireland Can Help
At EisnerAmper Ireland, we design and deliver business & compliance solutions to make trade happen. This is what we do every day.
EisnerAmper Ireland’s Tax Department advises corporates, their people and principals operating in the technology, life sciences, real estate, structured finance, aircraft leasing and investment funds industries. To find out more, visit our Tax Services page.
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Authors
The content above is provided for general information purposes only and is not intended to provide, nor does it constitute, professional advice on any particular matter. If you would like more information or would like to discuss any of the topics raised above, please contact the author(s).
EisnerAmper Ireland Supports Charity Cycle from Malin Head to Mizen Head
EisnerAmper Ireland’s CSR Team was delighted to sponsor our colleague, Peter Buckley’s charity cycle from Malin Head to Mizen Head in aid of Barretstown Children’s Charity and the Children’s Health Foundation.
The four day cycling trip started at Malin Head, with Peter and three of his friends, William Tallon, Martin Hearns and Brian Daly cycling 162km to Bundoran. On day two, the group cycled 173km to Athenry, Co. Galway. With some much needed rest and recuperation time in between, day three saw Peter cycle 213km to Kanturk. The final stretch of the journey was on day four with a 145km cycle to Mizen Head. The group have raised €19,468 to date.
Barretstown offers free, specially designed camps and programmes for children and their families living with serious illness – supported behind the scenes by 24 hour on-site medical and nursing care. Children’s Health Foundation raises funds with the help and generosity of supporters across Ireland and beyond, and provides urgent funding where it is needed most across Children’s Health Ireland (CHI) – from funding essential equipment and patient and parental supports to making new services and ground-breaking paediatric research possible. Children’s Health Foundation is committed to supporting CHI hospitals and urgent care centres in Temple Street, Connolly, Crumlin and Tallaght.
EisnerAmper Ireland were delighted to sponsor Peter for his amazing charity cycle.
To make a donation to Peter’s GoFundMe page, click here.
At EisnerAmper Ireland, we care about business and we care about the people we work with in business.
Corporate Social Responsibility (CSR) is integral to how we do business and manage interactions, not just with our employees and clients but also our wider community and society as a whole. As a professional services firm, demonstrating ethical high performance in all aspects of our work and how we run our Firm is fundamental to our success. Learn more about our CSR policy here and our CSR initiatives here.
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EisnerAmper Ireland Sponsors Team in The Fionn Brogan Trust Golf Classic
EisnerAmper Ireland’s CSR Team were delighted to sponsor a golf team and hole for The Fionn Brogan Trust in Killeen Castle recently.
Fionn Brogan is 5 years of age and was diagnosed with Duchenne Muscular Dystrophy (DMD) in 2019. The Fionn Brogan Trust has been established to collect and administer all funds raised for Fionn. The goal of the Trust and all fundraising is to be as proactive as possible in ensuring his family limit the inevitable barriers Fionn will face throughout his life, and to maximize his potential going forward.
EisnerAmper Ireland were delighted to sponsor such a worthy cause.
To find out more, or to make a donation to The Fionn Brogan Trust, click here.
At EisnerAmper Ireland, we care about business and we care about the people we work with in business.
Corporate Social Responsibility (CSR) is integral to how we do business and manage interactions, not just with our employees and clients but also our wider community and society as a whole. As a professional services firm, demonstrating ethical high performance in all aspects of our work and how we run our Firm is fundamental to our success. Learn more about our CSR policy here and our CSR initiatives here.
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Congratulations to EisnerAmper Ireland’s FAE Students
Congratulations to EisnerAmper Ireland’s trainees who successfully passed Chartered Accountants Ireland’s Final Admitting Exam (FAE) and are now exam qualified.
Special congratulations to Andrew Brady, a member of EisnerAmper Ireland’s Audit team, who achieved 6th place as a prize winner in the overall Summer FAE results sitting 2021 – an amazing achievement for both Andrew and our Firm. These results are proof, not only of the extensive hard work our trainees put into achieving their qualification, but also of the dedication that EisnerAmper Ireland puts into supporting, coaching and training all staff members.
This coaching and training is unrivalled and includes bespoke training sessions, firm-wide briefing sessions and twice yearly off-site and virtual training programmes. We value education, not just qualifications. Members of our team have lectured on FAE and CAP 2 programmes, have acted as External Examiners, correct mock papers, sit on education boards and write accounting books, giving our trainees access to some of the leading professionals in the industry.
To find out more about qualifying with EisnerAmper Ireland, click here.
We care about business and we care about the people we work with in business.
Our trainees are involved in all elements of practice management from day one. From the outset, trainees work closely with Partners and Senior Management to deliver services and solutions to our key markets. This approach facilitates our trainees getting hands-on experience while also developing the core awareness, knowledge, skills and confidence to succeed in their careers. To learn more about our trainee programme, click here.
Latest News →EisnerAmper supports Insurance Ireland third INED Forum of 2021
EisnerAmper Ireland, in conjunction with Insurance Ireland, was delighted to host the third INED Forum of 2021 this afternoon.
The webinar focused on ‘Using Internal Audit As Partners In Governance’. Frank Keane, Partner and Head of Client Internationalisation at EisnerAmper Ireland, moderated the event. We would like to thank Jacqueline Thornton, Manager of EU and Domestic Regulatory Affairs and Company Secretary at Insurance Ireland for setting the scene, and our panellists for their insightful contributions:
- Ronan Murphy – Partner and Head of Internal Audit, EisnerAmper Ireland; shared his expertise by providing an overview of internal audit and what it looks like in implementation in addition to covering where it stands in an organisation and within its relationship with various stakeholders; and
- Conor Molloy – Board Chair and Insurance INED; who took part in a conversation piece with Moderator Frank Keane and explored the topic of “Using Internal Audit as Partners in Governance” from the perspective of an INED.
Many thanks also to the participants who joined today’s webinar and who contributed to our very interesting Q&A session.
We deliver specialist Insurance Regulatory Compliance Services to help you meet your regulatory compliance and corporate governance requirements.
At EisnerAmper, we design and deliver specialist Services and Solutions for Business in the areas of Governance, Risk and Compliance. In this regard, if we can assist you or your business in any way, please do get in touch – we’d be delighted to help.
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Latest News →EisnerAmper LLP Announces Investment By TowerBrook Capital Partners
EisnerAmper LLP, the US member firm of EisnerAmper Global, has announced that TowerBrook Capital Partners (“TowerBrook”), an international investment management firm, has made a strategic investment in EisnerAmper LLP.
TowerBrook’s significant capital infusion will help drive EisnerAmper LLP’s long-term growth initiatives, which include accelerating the evolution of service offerings, investing considerably in talent and technology, and strategically expanding via organic growth and targeted mergers and acquisitions — all directed at exponentially enhancing client service. EisnerAmper LLP’s leadership teams will remain unchanged.
EisnerAmper LLP and EisnerAmper Ireland are founding members of EisnerAmper Global, a specialist network of independent member firms operating via global financial services and international trading hubs. This strategic investment in EisnerAmper LLP is welcomed by the EisnerAmper Global board and by EisnerAmper Ireland. It will significantly strengthen the collective capabilities of EisnerAmper Global member firms. EisnerAmper Ireland looks forward to continuing to work successfully with EisnerAmper Global member firms designing and delivering services and technology solutions to clients and to our communities.
About TowerBrook Capital Partners
TowerBrook Capital Partners L.P. is an investment management firm that has raised in excess of $17.4 billion to date and has a history of creating value for investors. The firm is co-headquartered in New York and London and focuses on making investments in companies headquartered in North America and Europe. TowerBrook’s private equity strategy primarily pursues control-oriented investments in large and mid-market companies, principally on a proprietary basis and often in situations characterized by complexity. TowerBrook’s structured opportunities strategy allows access to a broad array of opportunities, principally via structured asset and structured equity investments, enabling investment companies to access funding and expertise to support growth without ceding control. TowerBrook is a certified B Corporation. B Corporation certification is administered by the non-profit B Lab organization and is awarded to companies that demonstrate leadership in their commitment to environmental, social and governance (“ESG”) standards and responsible business practices. For more information, please visit towerbrook.com.
About EisnerAmper
EisnerAmper, one of the largest business consulting firms in the world, is comprised of EisnerAmper LLP, a licensed independent CPA firm that provides client attest services; and Eisner Advisory Group LLC, an alternative practice structure that provides business advisory and non-attest services in accordance with all applicable laws, regulations, standards and codes of conduct. Clients are in all business sectors and leverage a complete menu of service offerings. Our combined entities include more than 200 partners and principals and 2,000-plus employees. For more information, please visit eisneramper.com.
Latest News →New Partner Appointment at EisnerAmper Ireland
We are delighted to announce the appointment of Carina Myles as Partner in our Governance, Risk & Compliance Group.
Carina’s appointment represents a further strengthening of our specialist accounting, tax and risk & regulatory teams advising the Financial Services, International Business and Government sectors.
As Partner in our Governance, Risk & Compliance Group, Carina advises financial services providers on risk, regulatory and compliance related matters. Carina supports clients throughout the regulatory engagement lifecycle and specialises in the design and implementation of risk and compliance frameworks. Carina also provides outsourced solutions to operationalise risk and compliance functions.
Carina has over 20 years’ experience designing and developing risk, compliance and control frameworks; leading regulatory change programs such as AIFMD; and leading large scale business transformation programs.
Carina joins us from Northern Trust where she held a number of senior leadership positions including Head of Business Change; Regulatory Compliance GDPR Lead; and Head of Operational Control & Compliance. Carina’s industry representation includes Chair of the Association of Compliance Officers in Ireland (ACOI) Funds Working Group and former Chair of Irish Funds GDPR Working Group.
Specialist services delivered by a market leading team
Carina’s appointment reflects our commitment to delivering market leading services and solutions through a combination of our specialist expertise, robust methodologies, innovative use of technology and global connectivity.
If you have any queries or if we can assist you in any way, please do not hesitate to contact Carina.
Contact Carina Myles
Latest News →Minister for Finance announces reappointment of Diarmaid O’Keeffe to the Credit Union Advisory Committee
On Monday, 26 July, Minister for Finance, Paschal Donohoe TD, announced the reappointment of Diarmaid O’Keeffe, Head of Audit at EisnerAmper Ireland, to the Credit Union Advisory Committee (CUAC) for a further three year term having originally been appointed in 2018.
CUAC was established in 1997 to advise the Minister for Finance regarding the improvement of the management of credit unions; the protection of the interests of members and creditors of credit unions; and other matters relating to credit unions upon which the Minister and the Central Bank of Ireland may from time to time seek the advice of the Committee.
CUAC has undertaken wide ranging research in relation to the credit union sector. Most recently it conducted a Review of the Credit Union Sector 2020. This report, including recommendations, is being considered as part of the Review of the Credit Union Policy Framework that is currently being undertaken in line with the Programme for Government commitments.
Minister Donohoe also announced the reappointment Lorraine Corcoran, Chair and Director of Afanite; Olive McCarthy, Senior Lecturer & Director at the UCC Centre for Co-operative Studies; and Seamus Newcombe, CEO of Payac and the appointment of Dermot Griffin, CEO of the Credit Union Service Organisation for Payments (CUSOP), as a new member of CUAC. Elizabeth Boylan, Director of Progressive Credit Union, and Michael Ahern, CEO of Dubco Credit Union, are also members of the Committee.
Commenting on these appointments, Minister of State with responsibility for Financial Services, Credit Unions, and Insurance, Seán Fleming TD, said:
“The reappointment of Ms Corcoran, Ms McCarthy, Mr O’Keeffe, and Mr Newcombe, along with the appointment of Mr Griffin, will ensure CUAC has the requisite blend of skills and knowledge to continue its important work. CUAC’s work plays an important role in informing policy decisions and I would like to acknowledge the efforts of the committee, particularly over the last number of years.”
To read the press release from the Department of Finance, click here.
At EisnerAmper Ireland, we help credit unions optimise growth opportunities and manage risk.
Our highly experienced credit union team has more than 15 years’ industry experience working with over 200 credit unions; regulators; industry bodies; and technology developers. We provide a full range of services to credit unions from audit, internal audit and regulatory advisory to due diligence, merger advisory and training & consulting services. If you would like to learn more about EisnerAmper Ireland’s services to Credit Unions, please contact Diarmaid O’Keeffe.
Contact Diarmaid O'Keeffe
Latest News →EisnerAmper hosts Mid-Year Academy 2021
The EisnerAmper Ireland Academy is a key part of our Firm’s all-staff training programme which was held for the tenth year running. The Academy is specifically designed for our professionals to accelerate their “on the job” learning and to facilitate their journey towards becoming not just great accountants but exceptional advisers and practitioners.
This year we adapted to our changing environment by hosting an additional Mid-Year Academy virtually. The theme for our Mid-Year Academy was ‘Collaboration for Great Teamwork & Effective Teams’ and included workshops, key note speakers and team building exercises reaffirming our commitment to achieving and maintaining excellence in everything we do.
Alan Costello speaking to our team members.
Team building exercises encouraged our staff to work together and collaborate to develop their design thinking skills. Team exercises included creating mock proposals for clients and designing new products for an established global brand. Teams had the opportunity to collectively reflect on, and discuss, their performance using the “Forming, Storming, Norming, and Performing” model which describes the path that teams follow on their way to high performance.
We would like to thank yesterday’s guest speaker Alan Costello, Director, Resolve Partners, who led a thought provoking discussion on the importance of creating a culture of intrapreneurship, innovation and collaboration in today’s workplace.
We care about business and we care about the people we work with in business.
Our trainees are involved in all elements of practice management from day one. From the outset, trainees work closely with Partners and Senior Management to deliver services and solutions to our key markets. This approach facilitates our trainees getting hands-on experience while also developing the core awareness, knowledge, skills and confidence to succeed in their careers. To learn more about our trainee programme, click here.
Latest News →EisnerAmper Ireland takes part in Junior Achievement 2021
As part of EisnerAmper Ireland’s Corporate Social Responsibility (CSR) programme, the Firm annually takes part in Junior Achievement Ireland (JAI), with both Trainees and Management assisting young people to develop the skills they need to succeed in a changing world.
During the past few months, members of our team have been involved in Junior Achievement virtually. Team members have been involved in a variety of virtual teaching classes from one off career talks where our staff members discussed their own individual studies and career experiences to multiple teaching lessons via Zoom to children in schools all over the country. Staff members were teaching students about various aspects of business, the benefits of staying in school and obtaining meaningful employment and career success.
Junior Achievement Ireland (“Junior Achievement”) is part of a worldwide organisation reaching out to over 12 million young people each year. Junior Achievement aims to inspire and motivate young people to realise their potential by valuing education and understanding how to succeed in the world of work. This programme is operated in both primary and secondary schools and fosters a spirit of enterprise within participating schools.
At EisnerAmper Ireland, we care about business and we care about the people we work with in business.
Corporate Social Responsibility (CSR) is integral to how we do business and manage interactions, not just with our employees and clients but also our wider community and society as a whole. As a professional services firm, demonstrating ethical high performance in all aspects of our work and how we run our Firm is fundamental to our success. Learn more about our CSR policy here and our CSR initiatives here.
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EisnerAmper provides editorial input and subject matter expertise to IBFD publication on Mergers & Acquisitions
The International Bureau of Fiscal Documentation (“IBFD”) Mergers & Acquisitions Online Collection covers crucial tax aspects that mergers and acquisitions give rise to in a number of jurisdictions around the world.
The Online Collection is helpful to tax specialists, professional advisers and policymakers, by providing information that can form the basis upon which more detailed advice can be sought from local experts on a particular issue.
Considerations of the tax implications of Mergers & Acquisitions take place in the context of accounting for business combinations, including merger accounting and the treatment of goodwill, among other topics. Gavin Redmond, Senior Manager, Accounting & Compliance at EisnerAmper Ireland, provided editorial input and subject matter expertise, in respect of the relevant accounting topics discussed within the chapters, from the perspective of the accounting frameworks applicable in Ireland in accordance with Irish Company law: IFRS (International Financial Reporting Standards) and FRS 102 (The Financial Reporting Standard applicable in the UK and Republic of Ireland).
IBFD is a centre of expertise, offering high-quality information and education on international and cross-border taxation, and providing research services which are relied upon by tax practitioners from all over the world.
How EisnerAmper Ireland Can Help
EisnerAmper Ireland is a Firm of specialist accountants, tax advisors and risk & regulatory experts playing a key role in bringing international trade to Ireland and advising Irish corporates. If we can help you or your business in any way, please do get in touch – we’d be delighted to help.
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Latest News →EisnerAmper completes 100k in May fundraiser for LauraLynn
EisnerAmper Ireland is proud to have completed the 100k in May for LauraLynn charity challenge. EisnerAmper teamed up with LauraLynn to help raise €1,000 for the charity.
The charity initiative ran from 1st – 31st May and a number of our team took on the challenge of completing 100km over the month by either walking, jogging or running. The charity initiative was a fun fitness challenge that brought our Firm together to improve our health and wellbeing, while raising funds for LauraLynn. We would like to thank our employees for their dedication in completing the 100k and for helping to raise funds for such a worthy cause.
EisnerAmper Ireland has partnered with LauraLynn Children’s Hospice for a second year running, helping them to support children with life-limiting conditions to live as fulfilling lives as possible and receive the very best care at the end of life. LauraLynn is Ireland’s only Children’s Hospice providing palliative care and support for children with life-limiting conditions and their families.
If you would like to make a donation to EisnerAmper’s fundraising page, please click here.
At EisnerAmper Ireland, we care about business and we care about the people we work with in business.
Corporate Social Responsibility (CSR) is integral to how we do business and manage interactions, not just with our employees and clients but also our wider community and society as a whole. As a professional services firm, demonstrating ethical high performance in all aspects of our work and how we run our Firm is fundamental to our success. Learn more about our CSR policy here and our CSR initiatives here.
Contact Us
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